Transport agency accounting entry in purchase &sales entry

1) Purchase entry 

    Purchase A/c Dr 

    To Trade Creditors A/c Cr 

( Narration - Purchases made ) 

2) Sales Entry 

    Trade Debtors  A/c Dr 

     To Transport service Charges A/c Cr 

( Narration - Transport service provided) 

Note - Transport  service Charges A/c under Sales A/c .

If GTA ( Goods Transport Agency) who  issue consignment note then GST payable under RCM ( Reverse Charge ) by the recipient of transport services. So receipent will , Pass RCM entry in the books of accounts. 

If Cash purchase then 

Purchase. A/C Dr 

To Cash     A/c Cr 

( Narration - Cash purchase made ) 

With reference to my first reply I would like to inform you that , Transport Service Charges Alc (under Sales A/C ) , that you are going to charge to the Customer through Sales Invoice for providing transport service.