CST- On Freight charges

[lakshmi narayana rao]

Dear sir, 

we raise the Invoice to the Customer,from Bangalore to out of Karnataka,  and charging the Freight after the CST. Now DCCT is asking us to pay the CST on Fright. 

Kindly suggest as per rule. 

Thanking you, 

Yours Faithfully, 

Lakshmi Narayana Rao

AI Summary

Sales Price definition: separately invoiced freight is not subject to central sales tax under CST Act guidance
The Sales Price definition treats sale price as consideration for goods but excludes costs of freight or delivery when such costs are separately charged on the invoice, so freight shown distinctly on the invoice is not part of the taxable sale price for central sales tax purposes.