GST Liability on Freight paid by the seller ?

AMIT DANG (TAX CONSULTANT ) (82 Points)

16 October 2019  

A Shopkeeper sells goods and the buyer requests him to deliver the goods by transporter appointed by the seller. The Buyer pays whole amount including transportation charges to the seller through his bank account. 

In that case what are the tax implications on Seller, Transporter and Buyer ?