Packing and forwarding charge - gst implication

I have to make a invoice in which there are goods with different rates

example

Item A (18%)  -- 1000

Item B(12%) ---  1000

Item C(5%)  ---  500

Packing & Forwarding Charges--- (GST Implication)

how to charge gst in such case

  

Replies (5)
Quick Summary
This discussion clarifies the GST implications for packing and forwarding (P&F) charges when invoicing goods with different GST rates. It explains the difference between composite and mixed supplies. For composite supplies, GST is charged at the rate of the principal supply. For mixed supplies, the highest GST rate applies, or it's advisable to invoice separately with individual GST rates. The consensus suggests charging GST on P&F at 18% if it's considered the highest rate or part of a composite supply.

Composite supply means a supply is comprising two or more goods/services, which are naturally bundled and supplied in with each other in the ordinary course of business, one of which is a principal supply.

It means that the items are generally sold as a combination.

The items cannot be supplied separately.

Mixed supply under GST means a combination of two or more goods or services made together for a single price.

Each of these items can be supplied separately and is not dependent on any other.


If the entire supply falls under composite supply, then gst shall be charged at the rate that applies to principal supply...
If it is a mixed supply, then the gst rate shall be highest rate of all supplies I.e., 18%
But if it is a mixed supply better to raise separate invoices and pay respective gst rate which is applicable for items...
for example invoice 1: 1000+ p/f charges + 18% gst
invoice 2: 1000+ p/f charges + 12% gst
invoice 3: 500+p/f charges+ 5% gst
Charge GST as per items rate...
Charge GST 18% for P & F charge...
The GST for packing and forwarding charges should be charged on the total value of supply. If transportation cost is included gst has to be charged at the same rate of tax charged on supply.

Charge GST on the items as per their applicable rates and 18% of Packaging & Forwarding

It is a composite supply, so all above item a,b, c are principal supply, gst on p/f is 18 percent highest gst rate

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