Freight in Invoice

sir in purchase bill if he enter cartage and calculte tax on it then we need not to pay rcm if does not calculate tax than we have to pay RCM ,m i correct?

Dear all please dont give any confusion to GST. Here as for the  GST LAW 2 ONE IS 100% CORRECT

When we are selling only goods then its a single supply of goods and the rate of GST is applicable as per tariff rate of GST but when we are sending goods to the receiver's place through transportation and freight is being charged by us in our tax invoice then it's a mixed supply (sale and transportation sercvice) and as per GST Act under mixed supply the rate of tax would be the higher of the rate of goods supplied. So in this case GST will be charged on total value of invoice that is Rs2250/- @ 18%. It is therefore advisable not to make mixed supplies in one invoice as you have to pay higher tax on lower rate supply also. In this case you may raise two separate invoices one for sale of goods and charge 18% and another for freight and charge 5% under Reverse Charge Mechanism (RCM).

One thing is very common in GST that whenever there is a mixed supply then you have to pay GST at higher rate irrespective of nature of supply. 

My Qtn is also the same type that we are manufacturer and supplying goods to the govt.department on tender/order basis. Our old order are continue still with the same terms and condition. In our old order the terms of supply is Ex.work price+Excise+Freight+VAT=Total Value. Now my question is also the same that where we have to charge the freight.

1.After the GST Tax or Before the GST Tax.??

2. Whether here the RCM condition is applicable or Not..??,If Yes than at which rate we have to charge GST and than Whether we will get the ITC on it.??

3.What is the GST Council Condition for this type of matter.??

Originally posted by : sanjeev kumar goel
	When we are selling only goods then its a single supply of goods and the rate of GST is applicable as per tariff rate of GST but when we are sending goods to the receiver's place through transportation and freight is being charged by us in our tax invoice then it's a mixed supply (sale and transportation sercvice) and as per GST Act under mixed supply the rate of tax would be the higher of the rate of goods supplied. So in this case GST will be charged on total value of invoice that is Rs2250/- @ 18%. It is therefore advisable not to make mixed supplies in one invoice as you have to pay higher tax on lower rate supply also. In this case you may raise two separate invoices one for sale of goods and charge 18% and another for freight and charge 5% under Reverse Charge Mechanism (RCM). One thing is very common in GST that whenever there is a mixed supply then you have to pay GST at higher rate irrespective of nature of supply.

Dear Sir.,

We can't make separate Invoices for Freight. If we register as GTA or Transporter then we can issue invoice separate for the freight. So, We can issue invoices as mixed supply even FREIGHT, PACKING, FORWARDING, LOADING & UNLOADING, CUTTING, any other charges...

We are registered above said charges as separate then we can issue Invoices for the charges...

If i'm wrong please clarify it

IS THERE ANY NOTIFICATION AVAILABLE REGARDING FREIGHT CHARGES IN INVOICE?