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    <description>Freight, insurance and packing &amp; forwarding charges that accompany sale of machinery are components of a composite supply and should be reported under the HSN/SAC of the principal supply (machinery); for e invoicing, invoices may either show the principal supply HSN for related ancillary charges or list each line item separately with its own HSN, with practical preference for using the machinery&#039;s HSN for all line items.</description>
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      <description>Freight, insurance and packing &amp; forwarding charges that accompany sale of machinery are components of a composite supply and should be reported under the HSN/SAC of the principal supply (machinery); for e invoicing, invoices may either show the principal supply HSN for related ancillary charges or list each line item separately with its own HSN, with practical preference for using the machinery&#039;s HSN for all line items.</description>
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