While invoicing , transport charges is recovered from customer by way of reimbursement . But this transport charges is not shown separately in the invoice but it is included in the value of goods and GST is levied on total value of goods and value of transport but rate is applied as applicable to goods . So is this correct ?
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Invoicing under gst
Replies (7)
Supply of goods along with transportation shall be considered as composite supply. The principal supply in this case is supply of goods.
As per Section 8 of CGST Act, a composite supply comprising two or more supplies, one of which is principal supply, shall be treated as supply of sich principal supply.
Therefore in your case supply of goods being principal supply, the entire supply shall be considered as supply of such goods. The tax invoice has to be issued as supply of goods including the value of transportation charges with HSN of the goods.
No need to disclose the transportation charges separately in the tax invoice.
No problem in that.
No way for question for GST Tax for the transportation if ;
"Transport charges not shown separately in Invoice. Also way for find out the invoice value including transport values.
Bcoz, here transport charges not visible separate".
"Transport charges not shown separately in Invoice. Also way for find out the invoice value including transport values.
Bcoz, here transport charges not visible separate".
Thank you very much for your reply
Thank you very much for your reply
Thank you very much for your reply
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