TaxTMI 
TaxTMI 
"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 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?
Items which are need to be included in Invoice
12 Mar 2025 
7 Replies 
1028 Views Asked by
Composite supply of exempt goods with transport: transport charges form part of the exempt supply and are not separately taxable.
Transportation charges for delivery of an exempt agricultural product in original form form part of the composite supply whose principal supply is the exempt good and should be invoiced under the same HSN and treated as exempt; use of a separate SAC or separate service characterization for transportation risks creating a taxable distinct supply. (AI Summary)
Transportation charges for delivery of an exempt agricultural product in original form form part of the composite supply whose principal supply is the exempt good and should be invoiced under the same HSN and treated as exempt; use of a separate SAC or separate service characterization for transportation risks creating a taxable distinct supply. (AI Summary)