Is there a registered dealer who does the stone aggregate / chips sale as well as transporting of it and has raised the bill for transporting only to one of his customer. So can he raise the bill of transporting in 5% gst under forward charge? If the reciepient is also a registered dealer? Transporting in my knowledge can be done in 5% reverse charge and 12% forward charge only. 2nd question: Should a party be billed for transporting the same financial year in a few months in 5% forward charge and in some months in 12% forward charge? I think this is wrong. Please comment. In income tax, tds have been cut in 26 as 94c. 3rd Question: - Transport bill of another party has been given without imposing gst and also not shown in reverse charge in gstr1. Now how and what should be treated in gst 9 and gst audit. TDS is deducted in 94c in 26 as income tax.

Reply— As defined in Section 15 of CGST Act,2017 and invoice rules all expenses have to be included in the value, and invoice need to be issued accordingly. In the above case freight will be the part of valuation and rate of GST rate will the same as applicable on goods. 

If taxpayer is providing services as a goods transport agency, then the recipient is liable to pay the taxes under reverse charge mechanism @5%  or service provider can charge 12% under forward charge. Both options are not allowed at a point of time.

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