You can model this information at the Document or Line level.

Document level

Document-level allowances and charges are applied to the entire Document. In India, these are always applied after taxes. For Indian Documents, these Document-level allowances and charges are not considered in the taxable amount calculations.

To indicate that a specified allowance or charge is applied after tax, you use the Charge Indicator element.

Elements

Use the following sub-element of the AllowanceChargeExtension (Extn) Extension to indicate whether the Allowance or Charge is applied before or after tax:

Element Name (Path)	Cardinality	Description
Allowance or Charge Extension Group (`Invoice/AllowanceCharge/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/`)		Groups information about the Allowance/Charge extension.
After Tax Indicator (`Invoice/AllowanceCharge/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/AfterTaxIndicator`)	1..1	Used to indicate whether the Allowance or Charge is applied after tax.

Use the following sub-elements of the AllowanceCharge element to model the amount and charge indicator information:

Element	Cardinality	Description
Allowance/Charge Group (`Invoice/AllowanceCharge`)	0..n	Groups information about Allowances and Charges.
Charge Indicator (`Invoice/AllowanceCharge/ChargeIndicator`)	1..1	True or false flag that indicates if this element is modeling an allowance or a charge. If set to false, it is an allowance. If set to true, it is a charge.
Allowance/Charge - Amount (`Invoice/AllowanceCharge/Amount`)	1..1	The amount of the charge or allowance.

Example

<Invoice>
    <!-- code omitted for clarity -->
    <cac:AllowanceCharge>
		<cec:UBLExtensions>
			<cec:UBLExtension>
				<cec:ExtensionContent>
					<vrbl:AllowanceChargeExtension>
						<vrbl:AfterTaxIndicator>true</vrbl:AfterTaxIndicator>
					</vrbl:AllowanceChargeExtension>
				</cec:ExtensionContent>
			</cec:UBLExtension>
		</cec:UBLExtensions>
		<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
		<cbc:Amount currencyID="INR">1000.00</cbc:Amount>
	</cac:AllowanceCharge>
    <!-- code omitted for clarity -->
</Invoice>

Line level

For India, you can only display line-level post-tax charges. For allowances, you must display the allowance before the tax is calculated.

If there are charges before tax calculation, these need to be modeled in the unit price.

Elements

Use the following sub-element of the AllowanceChargeExtension (Extn) Extension to indicate whether the Allowance or Charge is applied before or after tax:

Element Name (Path)	Cardinality	Description
Allowance or Charge Extension Group (`Invoice/AllowanceCharge/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/`)		Groups information about the Allowance/Charge extension.
After Tax Indicator (`Invoice/AllowanceCharge/UBLExtensions/UBLExtension/ExtensionContent/ AllowanceChargeExtension/AfterTaxIndicator`)	1..1	Used to indicate whether the Allowance or Charge is applied after tax.

Use the following sub-elements of the InvoiceLine/AllowanceCharge element:

Element	Cardinality	Description
Invoice Line Allowances and Charges (`Invoice/InvoiceLine/AllowanceCharge`)	0..n	Groups information about Allowances and Charges.
Invoice Line Charge Indicator (`Invoice/InvoiceLine/AllowanceCharge/ChargeIndicator`)	1..1	True or false flag that indicates if this element is modeling an allowance or a charge. If set to false, it is an allowance. If set to true, it is a charge.
Invoice Line Amount (`Invoice/InvoiceLine/AllowanceCharge/Amount`)	1..1	The amount of the charge or allowance.

Examples

Allowance

<Invoice>
    <!-- code omitted for clarity -->
	 <cac:InvoiceLine>
		<!-- code omitted for clarity -->
		<cac:AllowanceCharge>
			<cec:UBLExtension>
				<cec:ExtensionContent>
					<vrbl:AllowanceChargeExtension>
						<vrbl:AfterTaxIndicator>false</vrbl:AfterTaxIndicator>
					</vrbl:AllowanceChargeExtension>
				</cec:ExtensionContent>
			</cec:UBLExtension>
			<cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
			<cbc:Amount currencyID="INR">2.00</cbc:Amount>
		</cac:AllowanceCharge>
		<!-- code omitted for clarity -->
	</cac:InvoiceLine>				
    <!-- code omitted for clarity -->
</Invoice>

Charge

<Invoice>
    <!-- code omitted for clarity -->
	 <cac:InvoiceLine>
		<!-- code omitted for clarity -->
		<cac:AllowanceCharge>
			<cec:UBLExtension>
				<cec:ExtensionContent>
					<vrbl:AllowanceChargeExtension>
						<vrbl:AfterTaxIndicator>true</vrbl:AfterTaxIndicator>
					</vrbl:AllowanceChargeExtension>
				</cec:ExtensionContent>
			</cec:UBLExtension>
			<cbc:ChargeIndicator>true</cbc:ChargeIndicator> 
			<cbc:Amount currencyID="INR">2.00</cbc:Amount>
		</cac:AllowanceCharge>
		<!-- code omitted for clarity -->
	</cac:InvoiceLine>				
    <!-- code omitted for clarity -->
</Invoice>