Treatment of packing , insurance , freight charges in gst
This query is : Resolved
16 March 2017
Dear Friends,
As per model GST Law, What should be tax rate for Packing , insurance , freight charges in invoice, in case invoice contains multiple materials with different tax rate as per applicable HSN codes.
As per model GST Law, What should be tax rate for Packing , insurance , freight charges in invoice, in case invoice contains multiple materials with different tax rate as per applicable HSN codes.
03 April 2017
Section 8 of the CGST Bill refers to composite supply. In case of composite supply, the supply is to be treated as the nature of principal supply. In particular case discussed by you, freight appears to be primary service. Packing, insurance appears to be incidental and subsidiary to freight. Hence the supply shall be taxed as freight.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GSTR-1A How to update Invoice
- Excess salary payment.
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- TDS on Purchase of Immovable Property by NRI from NRI
- Capital gain from sale of house property
- Stamp Paper for partnership firm change new income tax 2025
- SFT Cash Deposit in Current Account
- FORM 26A APPLICABILITY
- When TDS on GST applied
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
- Updated return in budget 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
