QUESTION

What is the HSN for Cross Charge invoicing

ANSWER

Facts of the case:To find the appropriate HSN of cross charge invoicing.

Interpretation:There is no particular head specifically kept for cross charging. The applicable HSN would depend on the nature of the transaction and the same would be a question of fact. The HSN would differ from case to case basis.
For example, if the cross charging is of Backend Office Work then the  HSN would be of business support service 9985 99
If the cross charging is of man power supply then the HSN would 9985 19

Conclusion:This is a question of fact and the HSN would differ from case to case basis depending on the nature of transaction. There is no specific HSN earmarked for cross charge.(Reply dt.28-03-2020)