Items which are need to be included in Invoice

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..... Items which are need to be included in Invoice
Query (Issue) Started By: - Sangeetha D Dated:- 12-3-2025 Last Reply Date:- 12-3-2025 Goods and Services Tax - GST
Got 5 Replies
GST
"As a registered taxpayer engaged in the supply of exempted goods (e.g., garlic), I would like to clarify the GST treatment of transportation charges. If I sell garlic worth ₹5,00,000 (which is exempt .....

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..... from GST) and incur transportation charges of ₹7,000, can I include the total value of ₹5,07,000 as exempt in my invoice, or am I required to charge GST on the transportation charges separately? Reply By Shilpi Jain: The Reply: If you are the supplier and you are selling garlic for a price along with transportation up to customer place, it is a composite supply and not liable to GST .....

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..... since principal supply is garlic which is exempt. Reply By Shilpi Jain: The Reply: Even otherwise, if its a mere transportation of garlic, and if garlic is in its original form without any processing, etc, then it is transportation of agricultural produce which is exempt from GST. Reply By Sangeetha D: The Reply: Thanks for your reply mam, Selling garlic along with transportation up to custom .....

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..... er place. Which means i can add items like this , in my invoice. Is that right Mam. Description               HSN/SAC       Tax                   Qty          Rate              Value  Garlic          .....

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..... ;               0703                0%                  xxx            xxx                xxx Transport Charges   9965                 0%    &nb .....

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..... sp;              xxx          xxx               xxx Reply By Lakshya Goyal: The Reply: You need to use same HSN of Garlic 0703 for transportation charges as well. Don't use 99 SAC for transportation, as it would imply separate service and not a composite supply. If using separate SAC, transpor .....

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..... tation charges would be taxable. Reply By Lakshya Goyal: The Reply: Edit: Also SAC code can be used to attract exempt supply of transportation, if garlic is without processing and is a agricultural produce. As Mentioned above by Shilpi Jain Ji.
Discussion Forum - Knowledge Sharing .....

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