TaxTMI 
TaxTMI 
Items which are need to be included in Invoice
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....tems which are need to be included in Invoice<br> Query (Issue) Started By: - Sangeetha D Dated:- 12-3-2025 Last Reply Date:- 13-3-2025 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>"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 f....
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....rom 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? Reply By Shilpi Jain: The Reply: If you are the supplier and you are selling garlic for a price along with transportation up to customer place, it is a composite supply and not liable to GST s....
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....ince principal supply is garlic which is exempt. Reply By Shilpi Jain: The Reply: Even otherwise, if its a mere transportation of garlic, and if garlic is in its original form without any processing, etc, then it is transportation of agricultural produce which is exempt from GST. Reply By Sangeetha D: The Reply: Thanks for your reply mam, Selling garlic along with transportation up to custome....
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....r place. Which means i can add items like this , in my invoice. Is that right Mam. Description HSN/SAC Tax Qty Rate Value Garlic ....
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.... 0703 0% xxx xxx xxx Transport Charges 9965 0% &nbs....
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....p; xxx xxx xxx Reply By Lakshya Goyal: The Reply: You need to use same HSN of Garlic 0703 for transportation charges as well. Don't use 99 SAC for transportation, as it would imply separate service and not a composite supply. If using separate SAC, transport....
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....ation charges would be taxable. Reply By Lakshya Goyal: The Reply: Edit: Also SAC code can be used to attract exempt supply of transportation, if garlic is without processing and is a agricultural produce. As Mentioned above by Shilpi Jain Ji. Reply By Shilpi Jain: The Reply: Use the same HSN as that of garlic as it is not a transportation service that you are providing to your customer but it....
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.... is all part and parcel of your sale of garlic. Reply By KASTURI SETHI: The Reply: Pl. also read replies against Issue ID 119706. <br> Discussion Forum - Knowledge Sharing ....