GST FOR MIXED SUPPLY

Thanks for your reply. Products are sold in Mixed Supply (Bundle sale). In the Mixed Supply, highest rate in the bundle is applicable. That's why I have taken 18% GST for all taxable commodities.

In Mixed Supply (Bundled Sale),

Total price of Bundle is Rs.5000 inclusive of GST (Taxable and Exempted Goods)

Exempt goods is to be invoiced in the same invoice or to be invoiced separately?

Because Not legal to tax Exempt Goods.

Thanks for your comment. I have shown tax rate and price individually for the understanding purpose only. what products are included in the bundle. My question is 

1. Whether exempt product also to be taxed because it is in the bundle?

2. Should all products are taxed at universal rate (highest rate in the bundle)?

This is Mixed Supply i.e., Bundle of goods sold in a single pack and it is priced wholly at a single price which includes taxable and exempt products. Because of Mixed Supply, higher rate percentage of bundle is to applied for the entire product.

My doubt is whether the exempt goods is to be taxed or not?

Yes exempted goods to be taxed (sadly) So 5000*18% or inclusive basis. Reading of mixed supply definition - 

means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.

'Supplies' - Meansa taxable, exempt and even non-GST supply (other than sch III items). 

Issue arises when it is B2B supply because invoice-cum-bill of supply is allowed as per Rule 49A only for supplies to unregistered person (B2C). So GST Rules not in line with the law, mechanism not available clearly. 

Suggest to use highest tax rate product HSN & rate and mentioned other HSN details in invoice so that no issues during movement of goods (EWB).