Loading charges / conveyance

Sir, I am GST registered dealer/trader and am supplying goods to another GST registered company in the same state via a TRANSPORTER on TOPAY BASIS. I have to raise a TAX INVOICE for two products and
(a)the tax for the first product is 18%
(b) the tax for the first product is 5%
The total TAXABLE VALUE is 18000/-

question 1: A two wheeler is used to carry goods by my staff and my staff does the LOADING part and the goods are handed over to transporter, and a LR / Way bill receipt is issued by transporter to us. I would like to add LOADING CHARGES, say Rs.100/-. Would I need to charge TAX, if so would it be 5% or 18% on TAXABLE VALUE.

Question 2: If the same goods are transported via a four wheeler from a unregistered service provider and if the goods are LOADED by the UNREGISTERED SERVICE PROVIDER wherein he collects 500/- as COOLY for LOADING, how this amount should be raised in TAX INVOICE, since I would need to collect the amount from the RECEIPIENT of goods.

question 3: Are there any implications or rules for the charges depending on the TAXABLE VALUE. i.e if TAXABLE VALUE is less than AMOUNT A, else etc.

Kindly advise.
Replies (1)

1.Yes you can charge loading charges on the Invoice. The gst rate will be on the higher value i.e 18%.

2.You can add the amount in Invoice as loading charges & do as advisd in point no1.

3.No implication on taxable value but implication is there on the freight valuei.e Rs.750/-

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register