CST on courier charge

cst on value of goods not on value of goods + courier charges

if like a fix % of sale price than on courier otherwise courier charge excluded from sale value

Thanks friends... 

 I Think ur correct.... 

CST Act defines sale price [s.2(h)] as follows: 

"Sale price means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged ".