Hsn code of delivery charges

HSN CODE for transportation of goods is 9965

HSN CODE for transportation of goods is 9965.However,  tax should be charged on the total value of supply. If the transportation cost is included, then GST has to be charged at the same rate of tax charged on supply. For example: If the goods being supplied is charged at 12%, then you have to charge tax on transport cost also at 12%. If you are not charging freight charges in the invoice and is directly paid by the buyer of goods, then GTA provision has to comply.