diff --git a/addons/l10n_in/models/account.py b/addons/l10n_in/models/account.py
index f07c50afaf2..8533804ee00 100644
--- a/addons/l10n_in/models/account.py
+++ b/addons/l10n_in/models/account.py
@@ -3,6 +3,7 @@
 
 from odoo import api, fields, models, _
 from odoo.exceptions import ValidationError
+from odoo import tools
 
 
 class AccountJournal(models.Model):
@@ -30,6 +31,9 @@ class AccountJournal(models.Model):
 class AccountMoveLine(models.Model):
     _inherit = "account.move.line"
 
+    def init(self):
+        tools.create_index(self._cr, 'account_move_line_move_product_index', self._table, ['move_id', 'product_id'])
+
     @api.depends('move_id.line_ids', 'move_id.line_ids.tax_line_id', 'move_id.line_ids.debit', 'move_id.line_ids.credit')
     def _compute_tax_base_amount(self):
         aml = self.filtered(lambda l: l.company_id.account_fiscal_country_id.code == 'IN' and l.tax_line_id  and l.product_id)
diff --git a/addons/l10n_in/report/account_invoice_report.py b/addons/l10n_in/report/account_invoice_report.py
index 59a86695795..a3deb7f4ee2 100644
--- a/addons/l10n_in/report/account_invoice_report.py
+++ b/addons/l10n_in/report/account_invoice_report.py
@@ -221,12 +221,17 @@ class L10nInAccountInvoiceReport(models.Model):
                     THEN aml.balance
                     ELSE 0
                     END AS sgst_amount,
-                (SELECT sum(temp_aml.balance) from account_move_line temp_aml
+                (WITH account_tax_temp_table AS (
+                    SELECT account_account_tag_id
+                    FROM account_tax_report_line_tags_rel
+                    WHERE account_tax_report_line_id IN
+                        (SELECT res_id FROM ir_model_data where module='l10n_in' AND name in ('tax_report_line_cess', 'tax_report_line_cess_rc'))
+                    )
+                    SELECT sum(temp_aml.balance) from account_move_line temp_aml
                     JOIN account_account_tag_account_move_line_rel aat_aml_rel_temp ON aat_aml_rel_temp.account_move_line_id = temp_aml.id
                     JOIN account_account_tag aat_temp ON aat_temp.id = aat_aml_rel_temp.account_account_tag_id
-                    JOIN account_tax_report_line_tags_rel tag_rep_ln_temp ON aat_temp.id = tag_rep_ln_temp.account_account_tag_id
+                    JOIN account_tax_temp_table tag_rep_ln_temp ON aat_temp.id = tag_rep_ln_temp.account_account_tag_id
                     where temp_aml.move_id = aml.move_id and temp_aml.product_id = aml.product_id
-                    and tag_rep_ln_temp.account_tax_report_line_id IN (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_cess', 'tax_report_line_cess_rc'))
                     ) AS cess_amount,
                 CASE WHEN tag_rep_ln.account_tax_report_line_id IN
                     (SELECT res_id FROM ir_model_data WHERE module='l10n_in' AND name in ('tax_report_line_sgst', 'tax_report_line_sgst_rc'))