Save Rs 588 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Tax invoice for supply of goods and service

Save Share

This query is : Resolved

Kaustubh Ram Karandikar (Querist)
Follow

18 January 2019 XYZ (Manufacturer) is making and supplying “Hanging Banner Assembly” attracting 18% GST. In the same invoice he is also charging separately, installation charges, freight charges and scaffolding charges and charging same GST rate i.e. 18%. Is it the correct way of issuing the invoice or for installation charges, freight charges and scaffolding charges he need to prepare service invoice separately with corresponding SAC Code and applicable GST Rate?

CA ANUBHAV

CA ANUBHAV (Expert)
Follow

18 January 2019 you have to consider the concept of mixed and composite supply.. As per my understanding from your query it is a part of composite supply therefore rate of main supply i.e. 18% will apply.. However in case you want to issue separate bill for incidental services you can issue separate bill also..

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now