WE ARE IN TO SALES OF PARTS, THERE ARE LOT OF INSTANCES WHERE WE CHARGE FORWARDING CHARGES / PACKAGING CHARGES / DELIVERY CHARGES TO OUR CUSTOMERS....
1. HOW DO WE SHOW THIS IN OUR INVOICE?
2. SHOULD THEY BE CHARGED GST ?
3. SHOULD TAX CALCULATION ON FORWARDING BE SHOWN SEPARATELY OR CLUBBED WITH CGST & SGST (( CHARGED ON OTHER PRODUCTS ))
Please read Valuation provisions under CGST Act, 2017.
All expenses you mentioned whether shown seperately in invoice or cost clubbed with cost of product does not make any difference.
Section 15 is clear on that every cost incurred to make supply should be included in value of supply.
1. In invoice show separate line items with same HSN code as of product, since it part of composite supply and rate to be charged is same. You can also go with particular HSN code.
2. Yes you need to charge GST on them.
3. If cost clubbed with cost of product then no need to show separate otherwise tax break up should be given similar to break up given for product.
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