Sir I am trader of sand I bought a truck and taken ITC of same, now I want to raise transportation invoice for carting, at what GST rate I should have to raise invoice @ 5% or 12%? as I have taken ITC on TRUCK PURCHASE.

Reply—Where transportation is provided along with the supply of goods, then transport services are taxable at the same GST rate applicable to the goods involved. In view of this, the supplier cannot charge separately, different GST rates on freight charges and for the supply of goods in same invoice. If you are using such truck for transportation of sand to the customers, then rate of GST applicable on sand will be applicable on transportation charges also. ITC on purchase of truck can be claimed in this case.

However if you are providing service as a goods transport agent, it will be covered under RCM provision or you can charge 12% GST on forward charge with ITC.