TaxTMI 
TaxTMI 
TaxTMI 
XYZ supplying food item X, Y and Z as combination pack in one box. Product X (HS Code: 17049010. GST Rate 18%), Product Y (HS Code: 18010000. GST Rate 5%) and Product Z (HS Code:22029930 GST Rate 12%). In the Tax Invoice, these items are required to be shown separately but the HS Code to be shown against all the three items will be 17049010 and GST Rate 18% being the highest rate since it is a mixed supply. Experts views please.
Mixed Supply
Kaustubh Karandikar
Mixed supply: highest applicable GST rate applies to all combo-pack components; show items separately with respective HSN. Combination packs with constituent goods subject to differing GST rates are treated as a mixed supply; invoice must show individual items with their respective HSN codes, while tax is charged at the highest applicable GST rate across the items and applied to the supply as a whole. (AI Summary)
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