Question

From the information, prepare the tax invoice for business to customer. (B2C) Write any name, address, date, etc.

Supplier: M/s .............. Address ............. Date .........

Invoice No. ............................... GSTIN .......................

Name of products:

1. Pickle bottle Rs. 75, 1 piece, Rate of GST 12%, HSN1509 
2. Tea powder pouch Rs. 60, 1 piece, Rate of GST 5%, HSN4807 
3. Perfume bottle Rs. 225, 1 piece, Rate of GST 18%, HSN8519

Answer 1

Given:

Supplier: M/s Sunrise Traders

Address: 123 Market Road, Pune, Maharashtra, PIN 411001

Date: June 4, 2026

Invoice No.: INV-0001

GSTIN: 27AAAAA0000A1Z1 

Step-wise calculation:

i. Pickle bottle (HSN1509)

Taxable value = 75.00 × 1 = 75.00

GST @12% = `75.00 xx 12/100 = 9.00`

CGST @6% = `9.00/2` = 4.50

SGST @6% = `9.00/2` = 4.50

Line total = 75.00 + 9.00 = 84.00

ii. Tea powder pouch (HSN4807)

Taxable value = 60.00 × 1 = 60.00

GST @5% = `60.00 xx 5/100 = 3.00`

CGST @2.5% = `3.00/2` = 1.50

SGST @2.5% = `3.00/2` = 1.50

Line total = 60.00 + 3.00 = 63.00

iii. Perfume bottle (HSN8519)

Taxable value = 225.00 × 1 = 225.00

GST @18% = `225.00 xx 18/100 = 40.50`

CGST @9% = `40.50/2` = 20.25

SGST @9% = `40.50/2` = 20.25

Line total = 225.00 + 40.50 = 265.50