Gst Einvoice Json File Freight charges

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ARCHANA (Querist)
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11 April 2022 Sir/Mam,

In Export Invoice we mention Freight charges How to fill this freight charges in Json File to invoice purpose Which code applicable for this freight Charges

Plz kindly help me in this regard

Thanking you,

CA Puja Sharma

CA Puja Sharma (Expert)
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11 April 2022 Use the same HSN code that of goods mentioned in the invoice for freight charges.

ARCHANA

ARCHANA (Querist)
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11 April 2022 Thank you mam for your reply for different items different HSN Codes then how to take hsn code for freight in in export einvoice.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 To handle the inclusion of freight charges in an eInvoice JSON file for exports under GST, you need to adhere to the eInvoicing schema provided by the GST Network (GSTN). The eInvoice system requires specific fields to be filled out correctly, including those related to freight charges.

Here’s how to handle the freight charges in the eInvoice JSON file for export purposes:

### **1. Freight Charges in eInvoice:**

**HSN Code for Freight Charges:**
- **HSN Code for Freight Charges:** Generally, there is no specific HSN code for freight charges as it is considered a service rather than a product. For freight charges, you would typically use the service accounting code (SAC) rather than an HSN code. The SAC code for transportation services (freight) is **9965**.

### **2. Structure of JSON File:**

Here’s how you can include freight charges in your eInvoice JSON file:

**a. Invoice JSON Structure:**

- **"ItemDetails":** This section includes details about each line item on the invoice. Freight charges should be included as a separate line item if you need to itemize them.

**b. Sample JSON for Freight Charges:**

Below is a simplified example of how you might structure the freight charges in your eInvoice JSON file:

```json
{
"InvoiceDetails": {
"InvoiceNumber": "INV001",
"InvoiceDate": "2024-07-27",
"Buyer": {
"GSTIN": "27AAECS1234A1Z5",
"Name": "ABC Exports Pvt Ltd",
"Address": "123 Export Street, Mumbai"
},
"Seller": {
"GSTIN": "29AABCS1234A1Z5",
"Name": "XYZ Logistics Pvt Ltd",
"Address": "456 Logistics Lane, Bangalore"
},
"Items": [
{
"ItemCode": "ITEM001",
"Description": "Goods Description",
"HSNCode": "123456",
"Quantity": "100",
"UnitPrice": "500",
"TotalValue": "50000"
},
{
"ItemCode": "FRT001",
"Description": "Freight Charges",
"SACCode": "9965",
"Quantity": "1",
"UnitPrice": "1000",
"TotalValue": "1000",
"TaxableValue": "1000",
"CGSTRate": "0",
"SGSTRate": "0",
"IGSTRate": "0"
}
],
"TotalValue": "51000",
"TotalTax": "0",
"TotalInvoiceValue": "51000"
}
}
```

### **3. Explanation of JSON Fields:**

- **"ItemCode":** Unique code for the item (e.g., `FRT001` for freight).
- **"Description":** Description of the item or service (e.g., `Freight Charges`).
- **"SACCode":** The SAC code for freight charges (9965).
- **"Quantity":** Typically set to 1 for freight as it is a service.
- **"UnitPrice":** The cost of the freight service.
- **"TotalValue":** The total amount for the freight charges.
- **"TaxableValue":** The value on which GST is applicable (freight charges in this case).
- **"CGSTRate", "SGSTRate", "IGSTRate":** GST rates applicable (typically IGST for exports; set to 0 if exempt).

### **4. Export Scenario:**

- **For Exports:** Freight charges are generally subject to IGST at a rate of 0% for exports. Ensure that you mention the IGST rate as 0% and correctly account for this in your tax calculation.

### **5. Validation and Submission:**

- **Validate the JSON:** Use the GSTN’s eInvoice validation tool to ensure that your JSON file is formatted correctly and complies with the schema.
- **Submit to GST Portal:** Upload the validated JSON file to the GST eInvoice system.

### **6. Additional Tips:**

- **Refer to GSTN Documentation:** Always refer to the latest GSTN eInvoice schema documentation for accurate and detailed guidance.
- **Consult Professionals:** If you're unsure, consult with a GST practitioner or tax consultant to ensure compliance.

By correctly including freight charges and using the appropriate SAC code, you can ensure that your eInvoice for exports is compliant with GST requirements.