Question36: We are manufacturer of Liquor and at present Liquor is out of GST. We are paying VAT as applied on supply of Liquor.
We are charging Price plus freight from the party. Both components are shown separately on the invoice.
Please advise whether GST applicable to be paid on above Freigh amount charged from the party.
However we are paying GST under Reverse Charge Mechanism for the freight amount charged by the transporter.

Answer: There is no taxability of GST on freight amount charged from party with price of liquor because Supply of Alcoholic liquor for human consumption is outside from levy of GST and if you are adding the freight cost in transaction value of alcoholic liquor. then the tax will be tax rate of prime supply (liquor) which is out of GST
You are rightly paying GST on GTA service under reverse charge. (Reply dt. 06/4/2018)