We’re preparing a sample tax invoice for a company to implement on its platform and need practical guidance on shipping charges.

If an invoice has products taxable at 5% and 18% GST, and Rs 5000 shipping/delivery charges (GST-inclusive) are charged, with shipping being incidental to the sale:

  • Should Rs 5000 be shown separately or included in the taxable value of goods?

  • If included, how should it be allocated between 5% and 18% supplies?

  • If not included, then what GST rate & HSN to be mentioned for shipping?

  • What is the practically preferred way to show this in the invoice/HSN tax summary?