How To Raise An Invoice If The Supplier Pays The Freight Instead Of The Recepient

My company is located in Mumbai and I have a client who needs material in Tamilnadu. He needs the goods on freight paid basis. So now the when I send the goods via a transport the transporter will charge me 2.5% CGST and 2.5% SGST on reverse charge mechanism i.e. the tax will not be collected by them instead i need to pay the tax on the transporters behalf. So now this is a cost for me and also i have to pay tax against it as per RCM.

So i want to know the following details in order to bill my client/recipient of goods.

1) Do i need to Mention freight charges separately??

if YES, then what will be the GST rate?? should i need to mention the same freight charge  as charged by the transporter to me in the invoice or i can increase the value of the freight by adding some profit on it ??

If NO, then can i adjust the cost of freight + tax levied on it in my product cost and invoice him??

2) Is the 2.5% CGST and 2.5% SGST charged by the transporter to me eligible for Input tax credit for me or the recipient of the goods.

3) also if you can share an invoice showing similar situation it would be of great help

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