Gst On Freight Charges If Invoice Having Different Gst % Of Different Items

Parul Kansal
watch_later 3 years, 2 months ago

If in a Tax invoice, there are different gst% i.e. 5%,12% etc. on line items,then at what % GST will charge on freight charges.

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1 Answer

Pulkit Sharma watch_later 3 years, 2 months ago

GST on transport cost included in invoice should be the highest tax rate charged on any item in invoice.

As per section 8 of CGST Act, 2017 the tax rate should be of principal item in case of mixed supply and highest tax rate in case of composite supply.

In your case charge 12% on transportation and freight cost.


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    then what hsn no should be consider for transport - My Book
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