Mixed Supply

[Kaustubh Karandikar]

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.

[Ganeshan Kalyani]

In my view, HSN will be of the respective goods and the tax rate has to be 18% for all products.

[KASTURI SETHI]

I concur with the views of Sh.Ganeshan Kalyani Ji.

AI Summary

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.