If in a Tax invoice, there are different gst% i.e. 5%,12% etc. on line items,then at what % GST will charge on freight charges.
GST on transport cost included in invoice should be the highest tax rate charged on any item in invoice.
As per section 8 of CGST Act, 2017 the tax rate should be of principal item in case of mixed supply and highest tax rate in case of composite supply.
In your case charge 12% on transportation and freight cost.
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