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How to issue Sales invoice

215 views 3 replies

vikram kerekar

1244 Points Posted on 15 November 2018

We are wholesalers and retailers of all types of paints.
However, to a large client, we have not only sold paints but also agreed to paint their premises which was charged on square foot basis.
Now, are we to show separately in out invoice, paints sold and labour charged? Should we also separately mention HSN /SAC codes for labour on painting job?
The client has further asked us to issue only one invoice.

Replies (3)

Deepak Gupta

CA Student

15932 Points Posted on 15 November 2018

If you are charging a single price, and it cannot be separated, then treat it as mixed supply. Rate of tax will be higher of paint or painting service.

If the price charged is not one single amount but an aggregation of individual prices, then it will not be treated as mixed supply. Mention them separately in the invoice, like you said HSN and SAC.

Pratik Surve

Assistant Professor

571 Points Posted on 15 November 2018

you can issue the single invoice for both .
but as per my view you should issue separate invoices for paint services and paints .

Jagadish Ayyakkann

21 Points Posted on 15 November 2018

You may have to consider this transaction as Works Contract, since you are supplying both goods as well as Service.. As per Schedule II of CGST act, clearly states that supply of goods and services at a time shall be consider as Supply of Service and tax would be charged accordingly.. So, You may raise single tax invoice and charge GST on gross amount...