GST Rate for oral Hygiene Combo Pack

1.Toothpaste GST Rate 5%

2.Mouthwash 18%

3.Soap 5%

4.Shampoo 5%

5.Toothpowder 5%

What should be the GST Rate for the combo of all these products?

Is this considered a mixed supply which attracts highest tax rate of 18%?

While invoicing no separate product is shown. Its just shown as Combo offer in the invoice.

Please advice

Replies (4)
Quick Summary
Oral hygiene combo pack with items taxed at different rates is treated as mixed supply if sold at single price. Entire pack attracts highest GST rate of 18 percent. If invoiced separately, each item can be taxed at its individual rate.

Rate chargeable would be at the higher rate, i.e. 18% whenever mouthwash is inclusive in combo.

Sir...currently in invoice it is shown as combo pack, what if the pack is combo but in invoice it is shown as separate items..

Would that allow for separate or highest tax rate?

For combo pack it will be highest rate. Otherwise individual rates of each product.

It is a mixed supply, the GST treatment is straightforward under Section 8(b) of the CGST Act, 2017.

Entire combo pack will be taxable at 18% GST
(9% CGST + 9% SGST or 18% IGST)

Even though four items are 5%, because it is a mixed supply sold for a single price, the whole pack will attract 18%.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Follow