is VAT applicable on freight charged

Is VAT applicable on courier charges??

If Freigh Charges is Included in the Tax Invoice then Vat Will be Applicable on Freight Also. Because as per VAT Act What ever we Received from Customer will be taxable.

If client charge VAT on freight like eg. Material Cost Rs. 600000, Delivery Charges Rs. 30000, Then showing it seperately . Like below

Material Rs. 600000

Delivery Rs.    30000

Total       Rs. 630000

Vat 4%    Rs.   25200

G.Total    Rs. 655200

In such above senarios when I booked the Purchase what will I take cost of material as Rs. 630000 or Rs. 600000.

In my point of view when delivery charges is inclusive of vat then it should be treated as cost of purchase of metrials and need not to booked sperately and booked as cost of purchase and only vat should be booked as incoming Vat. My point of view may be wrong I am asking your valued opinions.

is vat applicable on transport charges on plywood purchase

Sales Price as per Sec.2(25) of the MVAT Act 2002:-sale price means the amount of valuable consideration paid or payable to a dealer for any sale made including any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of insurance for transit or of installation, when such cost is separately charged.

Dear All

Please give me Section of Freigh  applicability on Vat (Gujarat)

thanks

In TNVAT ACT,  anything included in the Invoice before the final value ie. Invoice Value on that VAT is applicable, but in general dealers don't charge the VAT on the Frieght charges which is normally included in the Invoice after the Product value and Excise value.  The dealer contention is that the frieght is reimbursed so we dont charge the VAT on it.  Sales Tax Dept. also accepts in most cases.  As my friend above said VAT implication varies from State to State.

In Vietnam VAT (rate of Tax) is uniformilly charged across the country and its simple, they dont have ITC claim,even in salary income tax is uniform slab no complications , but in India its peculiar.

VAT is not applicable on Commisioning and Installation, the service is clearly identifiable, but its all depends on the option you opted composite ( fixed Tax % like 5% on total value of contract, ITC not allowed) or non composition (pay VAT as per First Schedule & ITC allowed) method in the case of work contract

Sir

If it is applicable ap vat on transportion

Dear all

I  have question about GTA Service tax payment liability ?

Que. is  GTA Service provider charged service tax bill , it has service tax certiicate & registerd as a company ,  we paid full amount of bill in that condition , who is liable to pay service tax on GTA ? 

plesae guid me 

it depends on the invoice , generally it is exclusive of frieght so no charge on it

In rare case it is inclusive of frieght in invoice, so it indicates it doesn't tell item's value seperatly, so need/have to charge on total value