Regarding GST Invoice

This discussion addresses how to raise a GST invoice when services are charged at 18% GST, but the input materials used have different GST rates (e.g., 5%). The consensus is that the GST rate applicable to the output service (18% in this case) is what should be charged on the final invoice. The GST rates of input materials do not directly affect the output GST rate, although they can be claimed as input tax credit. The nature of the supply (composite vs. mixed) is also considered, with composite supplies being taxed based on the principal supply and mixed supplies taxed at the highest applicable rate.