Invoice with Multiple GST Rates in One Bill
Last updated: 27 June 2026
Yes — a single GST tax invoice can legally include line items at different GST rates (Nil, 5%, 18%, 40%) in the same bill. Each line item must carry its own rate, and the invoice must show a rate-wise summary so that CGST, SGST, or IGST at each slab is calculated separately. Excel handles this cleanly with a dropdown column and SUMIF formulas.
Key takeaways
- A single invoice can mix GST slabs — Nil, 5%, 18%, and 40% on different line items is permitted.
- Each line item must state its own HSN/SAC code and GST rate under Rule 46, CGST Rules 2017.
- A rate-wise summary below the line items is mandatory — taxable value, CGST, SGST (or IGST) calculated per slab.
- From April 2025, GSTR-1 Table 12 requires rate-wise breakup in separate B2B and B2C tabs, with HSN from a dropdown.
- All line items on one invoice must share the same Place of Supply — separate invoices for different states.
- Round tax at each rate individually before summing to avoid ₹1 discrepancies on GSTN.
Can you put items at different GST rates on one invoice?
Yes. There is no rule that prevents a supplier from invoicing goods or services at multiple GST slabs in one document. This is common for a distributor selling packaged food (5%) alongside cleaning products (18%) in the same delivery, or a pharmacy billing medicines (5% or Nil) and medical devices (18%) to the same hospital.
What the law requires — under Rule 46 of the CGST Rules, 2017 — is that the invoice discloses the GST rate and tax amount for each line item, and that a rate-wise summary appears at the bottom so buyer and supplier can verify the tax.
Fact box. GST slabs effective 22 September 2025 are Nil, 5%, 18%, and 40% only. The 12% and 28% slabs were abolished by CBIC notifications 09–17/2025-CTR. Special rates remain: 3% for gold and 0.25% for rough diamonds. Any invoice template still showing 12% or 28% is incorrect for supplies made after that date.
What must a multi-rate invoice show?
Line-item level
Each row must carry the HSN/SAC code (4 digits if turnover ≤ ₹5 crore; 6 digits above), the GST rate, and separate CGST/SGST amounts (intra-state) or IGST amount (inter-state).
Rate-wise summary section
Below the line items, add a summary block before the grand total:
| GST Rate | Taxable Value | CGST | SGST | IGST |
|---|---|---|---|---|
| 5% | ₹ X | ₹ X × 2.5% | ₹ X × 2.5% | — |
| 18% | ₹ Y | ₹ Y × 9% | ₹ Y × 9% | — |
| 40% | ₹ Z | ₹ Z × 20% | ₹ Z × 20% | — |
| Total |
This section feeds directly into GSTR-1 Table 12 (HSN-wise summary). From April 2025 Phase-III, Table 12 is split into B2B and B2C tabs with HSN codes selected from a validated dropdown — manual free-text entry is no longer accepted.
How do you build this in Excel?
A practical column layout for multi-rate line items in rows 13–30:
Col H — Taxable Value
Col I — GST Rate dropdown: Nil / 5 / 18 / 40 / 3
Col J — CGST % =IF(intrastate, I/2, 0)
Col K — CGST Amt =H * J / 100
Col L — SGST % =IF(intrastate, I/2, 0)
Col M — SGST Amt =H * L / 100
Col N — IGST % =IF(interstate, I, 0)
Col O — IGST Amt =H * N / 100
intrastate / interstate are driven by a single Place of Supply dropdown at the top of the invoice — all tax columns recalculate when you change the state.
Rate-wise summary formulas
' Taxable value at each rate
=SUMIF($I$13:$I$30, 5, $H$13:$H$30) ' total taxable at 5%
=SUMIF($I$13:$I$30, 18, $H$13:$H$30) ' total taxable at 18%
=SUMIF($I$13:$I$30, 40, $H$13:$H$30) ' total taxable at 40%
' CGST at each rate (intra-state)
=ROUND([Taxable@5%] * 5% / 2, 2)
=ROUND([Taxable@18%] * 18% / 2, 2)
=ROUND([Taxable@40%] * 40% / 2, 2)
' SGST mirrors CGST exactly
' Grand total = SUM of all rate-wise CGST + SGST + IGST
Round each rate-wise cell individually before summing. Rounding only the grand total can create a ₹1 discrepancy versus the GSTN portal.
Fact box. GSTR-1 is due by the 11th of the following month; GSTR-3B by the 20th. Rate-wise SUMIF totals in your Excel invoice feed directly into GSTR-1 Table 12 — no re-keying needed.
What are the common mistakes?
Mixing Place of Supply on one invoice. You cannot put a line for a buyer's Maharashtra branch and a Karnataka branch on the same invoice. All line items must share one Place of Supply. Issue separate invoices per state.
Classifying all items at the lower rate. Putting 18% cleaning products into the 5% food slab to reduce the buyer's cost is a tax classification error. GST audits cross-reference HSN codes against applicable rates — short payment attracts interest at 18% per annum and potential penalties.
Omitting the rate-wise summary. Without it, your buyer cannot reconcile the ITC in GSTR-2B and may receive notices. It also means you cannot verify your own GSTR-1 Table 12 entry.
How Ankeshan helps: Ankeshan wires up the GST Rate dropdown, Place of Supply selector, rate-wise SUMIF summary, and GSTR-1 Table 12 helper tab inside Excel automatically. It's launching soon; join the waitlist.
The free Excel multi-rate invoice template is available at the GST Invoicing hub — no sign-up required.
Frequently asked questions
Can a single GST invoice have both 5% and 18% items? Yes. Each line item carries its own rate and the invoice shows a rate-wise summary. This is specifically required for accurate GSTR-1 Table 12 reporting.
Do I need separate invoices for Nil-rated and taxable supplies? No — Nil-rated and taxable line items can appear on the same invoice, provided all supplies share the same Place of Supply. Nil-rated lines show zero tax; taxable lines show CGST/SGST or IGST.
What if I invoice at the wrong GST rate? Issue a credit note for the incorrect invoice and raise a fresh invoice at the correct rate. Under Section 34 of the CGST Act, the credit note must be issued by 30 November of the following financial year, or before the annual return filing date, whichever is earlier.
How do I handle rounding across multiple rates? Round the tax at each GST rate separately to 2 decimal places, then sum the rounded figures. Do not round only the grand total — this produces a ₹1 difference versus the GSTN portal and causes GSTR-3B reconciliation issues.
Can I put intra-state and inter-state supplies on the same invoice? No. Issue separate invoices for different states of supply — one for each Place of Supply.
Sources
- CGST Rules, 2017, Rule 46 — mandatory fields on a tax invoice
- CBIC Notifications 09–17/2025-Central Tax Rate, effective 22 September 2025 — abolition of 12% and 28% slabs
- GSTN advisory on GSTR-1 Table 12 Phase-III changes, April 2025 — B2B/B2C split and HSN dropdown
- CGST Act, 2017, Section 34 — credit notes and time limit
General information, not professional advice. Verify on the official GSTN/CBIC portal for your specific case. Reviewed by a Chartered Accountant; last updated 27 June 2026.