outward supply value in gstr-3B ?

kalpana yakkala (11 Points)

18 May 2018  
If freight is collected by the supplier while exporting goods from the buyer,now whether the value including freight to be reported in gstr-3B as value of outward supply or show individually as supply of goods and supply of services or not at all including the freight ?


frieght is collected inexcess of the actual,not as a pure agent.