banner_ad

Gta on freight

This query is : Resolved 
Profile Image

Profile Image

(Querist)
15 July 2017 one of our supplier charge a freight charges Rs. 2500 along with material then calculate the SGST and CGST @ 18 % . on gross invoice value.

now question is we have to tax 5 % GTA on those freight charges rs. 2500 .

and we have to show freight charges in separate head ?
Profile Image

CA S K MISHRA

Profile Image

CA S K MISHRA (Expert)
15 July 2017 As Per Sec 15 of CGST Act 2017, Value of Supply for GST purpose includes taxes, duties, packing, transportation, incidental exp. etc.Further, if the transportation of material was within the scope of supplier, it will be treated as Composite Supply. As such GST rate of principal item will be applicable i.e 18%
Profile Image

pankaj

Profile Image

pankaj (Querist)
17 July 2017 then who is liable for paying GTA 5 % ?
Profile Image

CA S K MISHRA

Profile Image

CA S K MISHRA (Expert)
17 July 2017 Person who makes payment directly to GTA will GST of 5%
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
ARTICLESHIP 15 May 2026
Audit Assistant / Article Trainee / Intern

SSGS and Associates

Chennai

CA Inter

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
11 May 2026
AUDIT INTERN

M/S K.K.KHANNA AND COMPANY

Noida

CA Foundation

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
11 May 2026
CA Dropout

Patron Accounting LLP

Pune

CA Inter

View Details