https://www.taxtmi.com/forum/issue?id=112445 Section 15(2)(c) of the CGST Act requires inclusion in the transaction value of incidental expenses charged by the supplier, so freight charged or paid by the supplier must be included in the taxable value (Ex Works value plus freight) and taxed accordingly. If the recipient pays the carrier directly, freight is not includible in the supplier's transaction value and should be treated and taxed as a separate transport service (e.g., a GTA service). en-us Wed, 26 Jul 2017 12:14:34 +0530 Thu, 23 Jan 2025 15:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112445 Section 15(2)(c) of the CGST Act requires inclusion in the transaction value of incidental expenses charged by the supplier, so freight charged or paid by the supplier must be included in the taxable value (Ex Works value plus freight) and taxed accordingly. If the recipient pays the carrier directly, freight is not includible in the supplier's transaction value and should be treated and taxed as a separate transport service (e.g., a GTA service). Discussion-Forum GST Wed, 26 Jul 2017 12:14:34 +0530 https://www.taxtmi.com/forum/issue?id=112445