Yes exempted goods to be taxed (sadly) So 5000*18% or inclusive basis. Reading of mixed supply definition -
means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.
'Supplies' - Meansa taxable, exempt and even non-GST supply (other than sch III items).
Issue arises when it is B2B supply because invoice-cum-bill of supply is allowed as per Rule 49A only for supplies to unregistered person (B2C). So GST Rules not in line with the law, mechanism not available clearly.
Suggest to use highest tax rate product HSN & rate and mentioned other HSN details in invoice so that no issues during movement of goods (EWB).
CAclubindia
