Hello Sir, Why should GST be charged on courier charges in tax invoice, when we are not providing any courier service but just passing on the courier charges to the buyer ?
Please read the article Valuation under GST.
Tax is charged on value of supply and value of supply includes everything incurred to make the supply possible. Even if expenses are incurred by recipient but were supposed to be incurred by supplier.
Referring to section 15 of CGST Act, 2017, If you are delivering goods through courier or any other transportation mode, it is for the purpose of supply and cost should be included in value of supply.
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