Documentation Charges Under GST Act

[SURYAKANT MITHBAVKAR]

In our scope of business, We need to carry out lot documentation work regarding our machinery and same has been charge to our customer.

We will charge customer in two way. 1. One is included in Machine price & 2. Charge separately raising separate Invoice.

The above procedure Sr. 1 we will raise our GST invoice showing HSN code (8422) of our machinery and charge GST @18%accordingly HSN Code.

In second way which HSN code we have to mentioned in Invoice enable us to charge the GST.

AI Summary

GST classification: documentation charges are services; use SAC rather than HSN when invoicing, whether bundled or separate.
Documentation charges for machinery are a supply of services under GST and must be classified and invoiced using a Service Accounting Code (SAC) rather than an HSN code. SAC 9983 has been identified as an appropriate code for such documentation services. The GST treatment applies whether the documentation charge is included in the machine price or billed separately; if billed separately, a distinct service invoice citing the SAC should be issued.