GST Rate for freight & insurance

[piyush agarwal]

I am manufacturer I am billing in single invoice

Product@12% ₹ 50000

Product@%18% ₹ 20000

Product@ 28% ₹ 10000

Freight ₹ 10000

Insurance ₹ 2000

Total 92000

Transactions is FOR.

Now my question is what rate I will charge for freight and insurance? Or I will charge 28% on entire 92000? Or I will charge 18% on freight insurance.?.it's a composite supply?

What will happen if I collect actual Freight from customer?

What will happen if i collect freight above actual?

AI Summary

GST on Freight and Insurance: Apply 28% Rate for Mixed Tax Invoice; Input Tax Credit Available A manufacturer inquires about the applicable GST rate for freight and insurance charges on a single invoice with products taxed at different rates (12%, 18%, and 28%). The total invoice amount is 92,000, including 10,000 for freight and 2,000 for insurance. The manufacturer asks whether to apply a 28% GST rate on the entire amount or a different rate for freight and insurance, and what happens if the freight collected is above or below actual costs. The response indicates that a 28% GST rate should be applied to freight and insurance, and input tax credit will be available to the recipient.