Freight charges for which the separate invoice raised either 5% ,12 % or 18%

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Marimuthu (Querist)
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13 June 2024 Dear Experts,
1 A company is purchasing the goods from it suppliers,who is GST registered person.
2 The supplier is supplying the goods to the company, which falls under GST rate of 18%
3 The supplier is raising the separate invoices for freight charges,which is paid by the supplier.
4 The supplier does not know the freight amount at the time of raising the invoice for the goods supplieed to the company.
5 The supplier's responsibility is to deliver the goods at the Company end.
6 So the supplier raised the ivnoice for the freight charges separately.
9 Now the query is :
What will be the GST rate for the freight charges for which the separate invoice raised either 5% ,12 % or 18%
10 Pls confirm

RAJA P M

RAJA P M (Expert)
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13 June 2024 Is that supplier is transporter or register the SAC in GST...?? Is he eligible to issue invoice for transporting...??

Marimuthu

Marimuthu (Querist)
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13 June 2024 Supplier is not a transporter.
But they are GST registered person for manufacturing of goods,
As per the contract, supplier shall need to arrange to deliver the goods at the Company's Warehouse.
So they delivered the goods to the company's godown through the unregistered GTA.

This freight charges are to be absorbed by the company.
so the supplier raised a separate invoice for the freight charges,what they have paid to the GTA.
In that invoice,howmuch % of GST,he can levy?

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