• GST invoice

I want to know suppose If I take an amount X for coaching classes (being paid by account payee cheque or account transfer), and out of this X the goods and services are fragmented like, tution fee, study material, SMS service, test papers and evaluation then how I will make invoice and calculate GST?
(a) Shall it be calculated @18% only on the Tution Fee or 18% on the whole amount?
(b) If 18% is calculated on Tution fee only then in invoice do I need to specify all the services/goods?
Asked 5 years ago in GST

Hi,

- It shall be calculated on the total amount with the high GST rate on any of the components involved.

- You need to specify all items in the Invoice and calculate GST on the total amount.

Thanks

Vivek Kumar Arora
CA, Delhi
4825 Answers
1031 Consultations

5.0 on 5.0

From the information provided by you I guess it's a bundled service that you are providing and it can be considered as mixed supply and in such case you will have to find what is the GST rate of these supplies and the highest of them all will be applied on them as a whole.

Say for example GST on coaching class is 18% and on books is 0% however if you sell them as a bundle it will be 18% on both books and coaching fees.

Therefore I would advice you to sell both the things seperately and not as a bundle. However coaching fees, SMS service, test papers would all fall under coaching and will attract 18% GST and you can sell books seperately at 0% GST.

Hope you find it helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Naman Maloo
CA, Jaipur
4265 Answers
96 Consultations

5.0 on 5.0

Hi

The highest GST rate out of all services shall apply. You may even charge separate rate of GST for respective services.

However, best would be to issue a cumulative invoice; bifurcations not required and charge GST @ 18%.

Lakshita Bhandari
CA, Mumbai
5687 Answers
909 Consultations

5.0 on 5.0

Hi,

It is a bundled services and GST @18% will be calculated on the entire invoice amount. You need not to give break-up of all the goods and services in the invoice.

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

4.8 on 5.0

Dear Sir,

Hope you are doing well !

1. GST @18% will be calculated on entire invoice amount as it is a bundle of services.

2. No, you don't need to specify all services/ goods in the invoice.

Thanks & Regards,

Payal Chhajed

Payal Chhajed
CA, Mumbai
5188 Answers
288 Consultations

5.0 on 5.0

Dear Sir,

1. GST@18% will be calculated on the whole amount.

2. No, bifurcation is not required.

Karishma Chhajer
CA, Jodhpur
2450 Answers
29 Consultations

5.0 on 5.0

You have to calculated on gst only on tution fees. Also you have to specify all the service/goods in invoices.

Surendra Tapariya
CA, Jaipur
6 Answers

Not rated

If want to issue single bill with composite service then GST rate will be 18% which is applicable on principle service tution

if want to show all services & goods separate then applicable rate on such supply will be applied

Nitin Jain
CA, Jaipur
214 Answers

4.7 on 5.0

Hi,

1. 18% on total amount.

2. Bifurcation not required.

Regards,

Nikhil

Nikhil Khanna
CA, Mumbai
1429 Answers
19 Consultations

4.8 on 5.0

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