Excise on freight charges

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 May 2014 Our Bill Demo

Product Ass.Value :90.00 (without any TAX)
Freight Charges :10.00
excise duty 12.36% :12.36
VAT @ 15% :16.85
Bill Amount :130.00

my questtion : excise duty also paid on Freight charges?


23 May 2014 Excise duty is not payable on freight charges, rule 5 of central excise valuation rules.

23 May 2014 If freight charges is exclusive then no need to charge and including in the assessable value then you need to charge.


30 May 2014 on freight no need to pay excise duty but sale tax will be payable.

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 June 2014 thanks sir, if possible please give me rules link



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