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GST on local delivery charges

Kartick Roy (5 Points)

07 July 2017

Is GST applicable to local delivery charges? No bill for that.

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12 Replies

CAMAYURARORA (PROPREITOR) (25 Points)
Replied 07 July 2017

I think you can cover such expenses under the blanket exemption from RCM of 5000 per day.

Kartick Roy (5 Points)
Replied 07 July 2017

As per GST Act,"Taxable Value of supply" includes -
any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;

incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;
Above lines are confusing me..what about local delivery charges...

Kartick Roy (5 Points)
Replied 07 July 2017

Madhukar N Hiregange (Chartered Accountant) (38934 Points)
Replied 07 July 2017

The risk and reward of the goods I assume is with the seller till the goods reach the buyer.

If that is coorect, the local delivery charges can be added to the value of goods and GST charged on the gross amount as the essnetial activity is supply of goods. If goods are at nil rate then nil, if they are 18% then 18% on the full amount.

Susanta Banerjee (ACCOUNTANT) (42 Points)
Replied 07 July 2017

HOW TO RETURN FILE OF GST KINDLY DESCRIBE BRIEFLY ?

rites goel (manager) (26 Points)
Replied 08 July 2017

dear machhar ji, what if I supply two or more goods under same invoice having different tax rate and delivery charges is charged

ankit.kprr@gmail.com (ankit.kprr@gmail.com) (46 Points)
Replied 08 July 2017

Rules for composite or mixed supply shall apply

chandrakant (Manager) (22 Points)
Replied 08 July 2017

Paints supllies - HSN code 3208 & 3814 rate of GST 28%

Rahul Prasad (CA Student) (1683 Points)
Replied 13 July 2017

Sir , if in a single bill suppose all rate of item present there then what will be gst rate on delevery charges or freight included in bill. Please guide.