Freight in Invoice

Deepika Garg (171 Points)

21 July 2017  
I have query relating to GST on freight to be charged in Invoice:
Suppose I have sold goods worth Rs. 2000 and freight charges are Rs. 250 . The GST Rate on Goods is 18% and transportation is 5%.
How I will charge the GST i.e.
1. On total value of Rs. 2250 and GST @ 18%
or
2. GST @ 18% on Rs. 2000 and 5% on freight separately.