https://www.taxtmi.com/forum/issue?id=112429 Freight charged on an invoice is part of the transaction value for GST and generally need not be separately shown with an SAC code; when included in transaction value freight does not retain independent existence for input tax credit and eligible recipients may claim ITC without separate apportionment. For invoices with multiple goods at different GST rates, freight is typically treated as part of the composite supply of goods and ITC should be allocated consistent with the goods' HSN classification, applying composite/mixed supply principles and the transaction value definition. en-us Mon, 24 Jul 2017 16:35:07 +0530 Thu, 23 Jan 2025 15:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112429 Freight charged on an invoice is part of the transaction value for GST and generally need not be separately shown with an SAC code; when included in transaction value freight does not retain independent existence for input tax credit and eligible recipients may claim ITC without separate apportionment. For invoices with multiple goods at different GST rates, freight is typically treated as part of the composite supply of goods and ITC should be allocated consistent with the goods' HSN classification, applying composite/mixed supply principles and the transaction value definition. Discussion-Forum GST Mon, 24 Jul 2017 16:35:07 +0530 https://www.taxtmi.com/forum/issue?id=112429