plugin.xml

<?xml version="1.0" encoding="UTF-8"?>
<plugin xmlns="http://www.phonegap.com/ns/plugins/1.0"
    id="com.phonegap.plugins.inappbilling"
    version="1.0.0">

    <name>InAppBilling</name>

    <engines>
        <engine name="cordova" version=">=3.0.0" />
    </engines>

 <!-- android -->
    <platform name="android">
        <config-file target="res/xml/config.xml" parent="/*">
 			<feature name="InAppBillingPlugin">
        		<param name="android-package" value="com.smartmobilesoftware.inappbilling.InAppBillingPlugin" />
    		</feature>
        </config-file>

        <config-file target="AndroidManifest.xml" parent="/*">
            <uses-permission android:name="com.android.vending.BILLING" />
        </config-file>

         <js-module src="www/android/inappbilling.js" name="inappbilling">
             <clobbers target="inappbilling" />
        </js-module>

        <source-file src="src/com/android/vending/billing/IInAppBillingService.aidl" target-dir="src/com/android/vending/billing" />
        <source-file src="src/com/smartmobilesoftware/inappbilling/InAppBillingPlugin.java" target-dir="src/com/smartmobilesoftware/inappbilling" />
        <source-file src="src/com/smartmobilesoftware/util/Base64.java" target-dir="src/com/smartmobilesoftware/util" />
        <source-file src="src/com/smartmobilesoftware/util/Base64DecoderException.java" target-dir="src/com/smartmobilesoftware/util" />
        <source-file src="src/com/smartmobilesoftware/util/IabException.java" target-dir="src/com/smartmobilesoftware/util" />
        <source-file src="src/com/smartmobilesoftware/util/IabHelper.java" target-dir="src/com/smartmobilesoftware/util" />
        <source-file src="src/com/smartmobilesoftware/util/IabResult.java" target-dir="src/com/smartmobilesoftware/util" />
        <source-file src="src/com/smartmobilesoftware/util/Inventory.java" target-dir="src/com/smartmobilesoftware/util" />
        <source-file src="src/com/smartmobilesoftware/util/Purchase.java" target-dir="src/com/smartmobilesoftware/util" />
        <source-file src="src/com/smartmobilesoftware/util/Security.java" target-dir="src/com/smartmobilesoftware/util" />
        <source-file src="src/com/smartmobilesoftware/util/SkuDetails.java" target-dir="src/com/smartmobilesoftware/util" />
    </platform>
</plugin>