what about packing charges

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can I know gst is applicable on packing charges ?
Replies (8)
highest rate of item in bill suppose a bill has an item of 100 which is at 12 % tax slab
and other at 28.
than 28 % is to be levid on whole packing charges
you can refer valuation rule for this
see section 15(2)c
GST Tax @ 18%.....
@ raja p m can u please refer me to where is it said that it should be levid at 18%
9. All other services not specified elsewhere - GST @ 18%
Group 99854 - Packaging services
1. 998540 - Packaging services of goods for others
2. 998541 - Parcel packing and gift wrapping
3. 998542 - Coin and currency packing services
4. 998549 - Other packaging services n.e.c
@ raja p m
i dont think they are main service in above case
according to section 15(2)(c)
any incidental charges ,commission/packing by whatever named called are to be added to value of transaction
and section 8 says highest rate is applicable
please explain if you have a counter view.
Yes you are correct if it's composite.
But, Not if it's main activity....
Seller made invoices to his customers ll be main items then add some charges like packing, forwarding, Loading and anything these tax are is main items and which is higher Tax....
But, The Packing is main activity then above said tax is applicable....


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