13 November 2017
A dealer manufactures portable cabins and provides delivery of such cabins to the desired site. GST shall be charged at what rate on transport charges of such cabins if transport charges are included in the tax invoice ?? Cabin is taxed at 18%.
13 November 2017
Since the freight charges are included in the invoice, you need to pay GST @18% on such transport charges. It cannot be treated as a supply from GTA because, the delivery has been done by the supplier of goods (consignment note(if any) is in name of the supplier of goods) , hence option for paying 12% on forward charge is not available to you.
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