Tax Invoice for supply of goods and service

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax Invoice for supply of goods and service
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 18-1-2019 Last Reply Date:- 19-1-2019 Goods and Services Tax - GST
Got 3 Replies
GST
XY .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Z (Manufacturer) is making and supplying "Hanging Banner Assembly" attracting 18% GST. In the same invoice he is also charging separately, installation charges, freight charges and scaffolding charges .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and charging same GST rate i.e. 18%. Is it the correct way of issuing the invoice or for installation charges, freight charges and scaffolding charges he need to prepare service invoice separately wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... th corresponding SAC Code and applicable GST Rate? Reply By KASTURI SETHI: The Reply: In my view, HSN code for supply of services should be mentioned separately. Tax invoice is for goods and servic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es both. Reply By Ganeshan Kalyani: The Reply: In my view, the supply of hanging banner assembly along with installation, freight and scaffolding is a composite supply if a single price is charged .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and in that case GST@18% is applicable on entire amount. However, in the present case, you are charging separate price for the goods and separate for the services. Therefore, I am also of the view tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t separate HSN and rate would be applicable on goods and services separately. Reply By KASTURI SETHI: The Reply: Well explained by Sh.Ganeshan Kalyani, Sir.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X