Freight questions

Ans of Q.1 Yes you are liabile to pay tax under reverse charge on supply from unregistered person

Ans of Q.2 Yes eligible for ITC after payment of tax if used in furtherance of business

Ans of Q.3 It will be composite supply hence you have to charge the tax on same rate as of the commodity supplied along with it. More over valuation rules also cover any amount recovered from supply , hence it should form part of your TAXABLE VALUE.

@ abhishek For your Input service you will claim credit and from your bill your buyer will claim credit

Ans to harsh:

If you are paying freight to GTA and you are specified person which are covered under compulsory reverse charge as per notification issued section 9(3) of CGST Act, then there will be reverse charge liabilty it is immaterial whether goods transported are taxable or not