GST on parcel

Hi

Mr A have customers across the state. He supplies materials through parcel. For certain customers, he himself makes payment towards parcel. (Delivery to customer, free of cost) And to other customers, parcel booked as "TO PAY" basis ( Customer to pay parcel charges on acceptance of material) What are the GST impacts on both cases?
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What is mode of transportation, whether by GTA or Courier Services ???

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