Treatment of supply to lawyer in GST

When supplying computer hardware or services to a lawyer, it's considered a taxable supply under GST. As the supplier, you must raise a full invoice that includes the cost of goods/services plus the applicable GST. You are obligated to collect the entire amount, including GST, from the lawyer and pay it to the government via your GSTR-3B. The lawyer is not responsible for your GST obligations, except in specific Reverse Charge Mechanism scenarios.