Whether these transactions attract sales tax

Hi,

One of my client a courier company in India, has a creditor (service provider) in Dubai.  Upon requested by the creditor,  my client buys stationery in India and sends it to Dubai.  My client wants to bill the creditor with Stationery amount + 5% as service charges.  Will such transaction attract sales tax in India?  Stationery is not the line of business for my client.   Kindly advise asap