Chartered Accountant
39039 Points
Joined September 2008
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.