TaxTMI 
TaxTMI 
The company is in the business of importing and selling high end garments . In order to provide specialised services , the company would embross the name of the customer in embroidery on the garment and then supply . In the invoice , apart from billing the value of the product , they would like to separately indicate “embroidery charges” at a value showing 0 (zero) . My query is what would be the gst implications if they disclose in the invoice in this manner .
GST implication on free embroidery services
25 Feb 2025 
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Supply under GST: free embroidery may be outside scope absent consideration, unless Schedule I deems it a supply.
GST treatment of complimentary embroidery depends on whether the service is supplied for consideration or is a deemed supply under Schedule I. If embroidery is genuinely free and incidental with no reciprocal benefit, it falls outside supply; if it matches Schedule I criteria (transfers between related persons or non-personal use benefits), GST applies despite absence of payment. (AI Summary)
GST treatment of complimentary embroidery depends on whether the service is supplied for consideration or is a deemed supply under Schedule I. If embroidery is genuinely free and incidental with no reciprocal benefit, it falls outside supply; if it matches Schedule I criteria (transfers between related persons or non-personal use benefits), GST applies despite absence of payment. (AI Summary)