Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

IS GST APPLIABLE ON LOADING UNLOADING CHARGES

ASHOK KUMAR (80 Points)

30 May 2018

Please clarify that the gst is applicable on unloading and auto/jeep fare charges billed in sales bill

Reply
Follow
Share

5 Replies

Subhkaran Surana (343 Points)
Replied 30 May 2018

yes, GST is applicable on loading and unloading charges as it will be included in the transaction value as per section 15 of CGST act 2017.

The GST rate applicable will be the same as the GST rate on the goods loaded and unloaded

Upgrade to CAclubindia Pro. Subscribe Now!

Ravi SADhiyan (Practice) (4510 Points)
Replied 30 May 2018

Originally posted by : ASHOK KUMAR
	Please clarify that the gst is applicable on unloading and auto/jeep fare charges billed in sales bill

Yes GST Applicable

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 30 May 2018

As it's not your principal supply so, in bill it includes as composit supply (as per section 8 Cgst ) & the GST will charge as per goods Rate (principal) in your bill

ASHOK KUMAR (80 Points)
Replied 03 July 2020

But it is extra burden on traders in the way of gst, trader only a medium to collect the labour as well as freight chrgs to pay to the same to labour & the carrier owner

Ritik Chopra (student) (8128 Points)
Replied 11 March 2021

Gst would be applicable on loading and unloading charges. This is not the principal supply so the GST rate applicable would be the rate of the principal product.