{"id":6294,"date":"2017-07-20T17:58:03","date_gmt":"2017-07-20T12:28:03","guid":{"rendered":""},"modified":"2017-07-20T17:58:03","modified_gmt":"2017-07-20T12:28:03","slug":"gst-on-freight-charges","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6294","title":{"rendered":"GST on freight charges"},"content":{"rendered":"<p>GST on freight charges<br \/> Query (Issue) Started By: &#8211; NAUSHERAWAN SM Dated:- 20-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax &#8211; GST<br \/>Got 7 Replies<br \/>GST<br \/>Let me know whether freight charges shown seperately in tax invoices will be part of taxable Turn over for calculation of GST\/IGST<br \/>\nReply By HimansuSekhar Sha:<br \/>\nThe Reply:<br \/>\nYes, it will be added to the value<br \/>\nReply By ashwin kumar:<br \/>\nThe Reply:<br \/>\nyes, it is composite supply.<br \/>\nReply By THYAGARAJAN KALYANASUNDARAM:<br \/>\nThe Reply:<br \/>\nDear expert,<br \/>\nThen what HSN should mention in the invoice against the freight and please clarify the following situation.<br \/>\nSituation 1.<br \/>\nIf I&#39;m supplying goods single products and charging freight\/packing and forwarding \/ delivery charges separately<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112398\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>By HimansuSekhar Sha:<br \/>\nThe Reply:<br \/>\nRecently the FAQ released has clarified the issue, the freight will be apart of the value. Regarding the apportionment of the value between the products so as to charge the rates which are different, my view is, the freight value will be devided on the basis of the value of the products carried. It is through the residual method. Other experts may clarify the issue.<br \/>\nReply By Ganeshan Kalyani:<br \/>\nThe Reply:<br \/>\nFreight is liable to GST at the rate applicable to material if the component of freight is shown on the face of the invoice. As regard rate applicability i am of the view that freight should be propotionate to the material and accordingly gst is payable.<br \/>\nReply By vk agarwal:<br \/>\nThe Reply:<br \/>\nagree with mr kal<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112398\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on freight charges Query (Issue) Started By: &#8211; NAUSHERAWAN SM Dated:- 20-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax &#8211; GSTGot 7 RepliesGSTLet me know whether freight charges shown seperately in tax invoices will be part of taxable Turn over for calculation of GST\/IGST Reply By HimansuSekhar Sha: The Reply: Yes, it will &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6294\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST on freight charges&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6294","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6294"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6294\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}