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.
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.
CAclubindia
