transportation chaeges

If you added in Bill, this is case of Mixed Supply. The rate of principle goods/services is applicable. 

if you are a GTA then you ned not pay to tax . however,the receiver of the suply of service has to pay 5% tax on recerse charge.  If you are no a  GTA and providing ransportationservcies the tax rate is 18 percent.  if your supply is such that the supply of goods and the transportation ae naturally bundled then it is composite supply and for trnasportation charges also the rate of tax of principle supply wuld apply.  if your supply of goods are not naturally bundled wiht transportation then if you are providing transportation  in addition to supply of good it becomes a mixed supply of goods and you have to pay the maximum rate of tax for for the supply of goods and servcies.  for example if you are supplying sugar  which bears a tax rae of 5% along wiht transportation at 18% not naturally bundled then  you have to pay the tax of 18% on the total value of the supply including transportation and value of supply of sugar.