Gst on carrying charge

A is a manufacturer, having some commercial vehicles and machinery,which is used for production and delivery of his item. A sales his item to B, @ 1000/-. The rate 1000/-is including carrying charge( ic goods @ 900/-& carrying charge from plant to B 100/-). A deliver his items by his own vehicle, sometimes by hired vehicle and issues challan. In both cases, no consignment note is issued,neither the consignment value exceeds 30000/-. The item taxed as 5% in gst. Now the issue is,
(1) whether the carrying charges are also taxable?
(2) If so, then what is the gst rate of carrying charge in this case?
(3) or, the charge is exempted as, no consignment note is issued here, means GTA criteria is not fulfilled.