freight charges exemption limit

Following are exempt:

Goods where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed INR. 1500/-

Goods where consideration charged for transportation of all such goods for a single consignee does not exceed INR. 750/-

Notification No. 12/2017- Central Tax (Rate), dt. 28.06.17
Notification No. 9/2017-Integrated Tax (Rate), dt. 28.06.17