Vat on delivery and handling charges

VAT is applicable on Delivery and handling charges, If i charges separate amount from customer, this amount is not include in the bill .
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Amount not charged in bill., is not due in claimin INPUT TAX CREDIT.

VAT is on total bill amount/paid as consideration.,

My Question is VAT is applicable on Delivery and Handling charges , if  i charge the amout seperately against Delivery and handling charges.

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