At present Excise & VAT/CST is applicable on packing charges.
If we charge Freight then only VAT is applicable but CST & Excise is not.
How will freight be treated in GST system of it is mentioned separately in a goods sales invoice.
GST is charged on value of supply. If freight is incurred to supply the goods, GST has to be charged on it.
If cost of transportation is incurred by supplier or seller then GST will be charged.
Treatment will be similar to VAT.
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