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Record Sale of Mixed Supply Under GST

In case of mixed supply the tax of the highest-rated item in the bundle is applicable for the bundled unit. You can record the sale of a mixed supply in Tally.ERP 9 using a sales invoice. For this, create a new stock item for the bundle of items, with the individual items as components (BoM).

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Illustration of Mixed Supply

Create stock item for the mixed supply with GST details

Transfer individual items to mixed supply stock item

Record sale of mixed supply

Illustration of Mixed Supply

Consider a kit which contains as below, a watch, a pen, a tie and a wallet as a combo for Rs. 4,000.

In the illustration,

Watch, Pen, Tie and Wallet are bundled as a kit.

The supply of a tie does not naturally necessitate the supply of other elements (Watch, Wallet, and Pen) and vice versa.

The kit is supplied for a single price. Hence, the supply of this kit is a mixed supply.

To calculate the tax liability on mixed supply, the tax rate applicable on the goods or services attracting the highest rate of tax, in the combination of goods and services, will be considered. In this case it is 18%, the highest tax rate.

Create stock item for the mixed supply with GST details

Create stock items for the products Watch, Wallet, and Pen with applicable tax. Now for corporate offer, create one more product - Corporate Kit, as shown below by enabling BOM and description (press F12 Configure to enable options Add description for stock items and Enable component list details (Bill of Materials) :

1. Go to Gateway of Tally > Inventory Info. > Stock Items > Create .

2. Create BOM, and add items which are part of combo kit. In this scenario, each item has one quantity for one Corporate Kit:

3. Now enable GST for Corporate Kit, enter the HSN code and tax rate of the item which has the highest tax rate of among the combo.

Your stock item for the mixed supply is created and ready to be used in transactions.

Transfer individual items to mixed supply stock item

Since items are procured individually and used to create the corporate kit. The items need to be transferred to reduce the quantity of individual items and create stock quantity for the combo kit.

Before transferring the items to corporate kit, the stock summary will appear as shown:

In Tally.ERP 9 the transfer can be achieved by recording a stock journal voucher for transfer of items. You have to create a voucher type under stock journal to record such transaction.

1. Go to Gateway of Tally > Inventory Info. > Voucher Type > Create .

2. Enable the option Use as a Manufacture Journal?

3. Save the voucher type.

Now transfer the items to Corporate Kit using newly created stock journal voucher.

To transfer items to create 10 Corporate kits

1. Go to Gateway of Tally > Inventory Vouchers > Press Alt + F7 to select the specific voucher type.

2. Select Corporate Kit in field Name of the product .

3. Select Name of BOM .

4. Specify Qty as 10. Automatically, related items will be moved under the kit as shown below:

5. Save the transaction.

After the stock transfer, the stock for the corporate kit is increased and individual items stock is reduced to the same extent.

Record Sale of Mixed Supply

1. Go to Gateway of Tally > Accounting Vouchers > F8: Sales .

2. Click F12: Configure and enable the option Provide additional descriptions for stock item name? to view the additional description recorded in stock item master.

3. Select the applicable tax ledgers (central and state/union territory taxes for local supply, integrated tax for interstate supply).

4. Save the transaction.

5. Open the voucher in alteration mode and click P : Print . The printed invoice with item description, discount value and GST tax details appears as shown:

See also

Recording Sales of Composite Supply Under GST