Example

 Mr A registered person sold natural honey without bearing brand name for Rs 25000 and he also charge freight of Rs 500 on Bill of Supply. As Natural honey is exempt for tax. The query arises whether freight is chargeable to tax.

Answer

No, there is no taxability in this situation under GST on freight as the incidental expense (freight ) form part of value of wholly exempt product according to section 15 of CGST Act and Value of Exempt supply = 25000+500 = 25500.
But on fright cost paid by the M/s ABC to transporter he is still liable to pay tax on GTA service under reverse charge.