Transportation or Freight Bill

This discussion clarifies how to handle transportation invoices when selling goods like cement. It addresses whether to issue a bill on a Reverse Charge Mechanism (RCM) basis or a standard Tax Invoice. The consensus suggests that if you are not a Goods Transport Agency (GTA), you should not issue an RCM bill for transport. If freight is included in the material bill, GST applies to the total value. If invoiced separately, freight charges may be exempt from GST, especially if issued some time after the main goods invoice.