Transport exp included in tax invoice where gst is paid @5

This discussion clarifies GST implications when transport costs are included in the sale price of goods, such as dolomite lumps. If transportation charges are part of the overall cost of goods sold and invoiced together, GST is generally not applicable on the transport element under the reverse charge mechanism (RCM). However, if a separate invoice for transport is issued, RCM may apply. The discussion also touches upon the availability of input tax credit (ITC) for purchasing trucks used in transportation.