We are dispatching railway commodity to another state which is liable to IGST, we have made the delivery challan for such along with outward e-way bill as Delivery challan as per document.
We have also taken a work order for transportation of such goods by wagon to its destination and thus we have received Railway receipt for transportation of such goods the Receipt bill is taken in favour of us as per work-order.
Now we are HSN code holder and not obtained an SAC code for transportation, thus we have decided to prepare a Tax Invoice composite bill for the same against the DC.
Kindly advice can we raise such invoice to our customer. but there will be a difference in the amount comprised in delivery challan & tax invoice as per GST rule due to transportation amount.
You may either bill the transportation charges as local cartage and charge GST at the higest rate of tax charges in bill or raise a separate invoice for transportation as its a separate work order. Further adding SAC code in RC is easy and further under GST law you need to just mention top 5 goods or service. Thus you may opt any of two option above. Current billing seems wrong since its not a natural bundle.
Sign up to discuss taxation, accounting and finance topics with experts from all over India.Join Discussion