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Invoice

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IF A DEALER CHARGE TRANSPORT & LOADING CHARGE IN INVOICE AND CHARGE GST ON ONLY MATERIAL SUPPLY AND GST NOT CHARGE ON TRANSPORT EXP AND LOADING CHARGE, IS DEALER LIABLE TO CHARGE GST OR NOT

Replies (4)

The value of supply shall include 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 [Sec. 15(2)(c) of the CGST Act].

With this clause there is no opportunity to claim that certain charges recovered by the supplier ‘after supply’ are not to be included in the value of supply.

So, GST should be charges on cost of transportation as well.

Yes... Dealer will be charge GST for the Other charges in invoice like Transport, Freight, Packing & Forwarding, Loading & unloading and etc...

The charges in his supplied invoice then GST is must chargeable based on the principal supply which is highest rate of Tax...
but if seller not charged gst on Freight.now what to do.
Originally posted by : Manoj Bansal
but if seller not charged gst on Freight.now what to do.

intimate to him...

 

Some taxpayers following the way for without charging GST on freight based on 

*** Transportation of goods

 

(i) by road except the services of—

(A) a goods transportation agency; or

(B) a courier agency;

(ii) by inland waterways;

 

But., It's applicable only the services supplied separately... Not under based with other supplies...


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