Gst on direct expenses

Jigar (B.Com) (153 Points)

14 June 2021  
Item @ 12%gst 3 x 1000
Item @ 18%gst 1 x 1000
In single invoice. We also charge Packing Charges & Freight Charges as direct expenses in same invoice. What rate of GST should be charged on this direct expenses 12 or 18%???