05 May 2018
As per my view.,
Freight / Transportation Services is exempted under GST except GTA services...
But,
The Freight will be charged in Sale invoice then GST applicable for the Transportation / Freight charges based on the Principle Supplies...
07 May 2018
GST rate will be 12% if ITC taken and this will be in case of forward charge only. In case of reverse charge rate will be 5% only irrespective of ITC taken or not.