According to GST for any goods other than zero rated, nil rated, non-taxable or exempted supply the total taxable amount should include delivery or other charges. Hence, for any invoice created on Swipe you have the option to add 0% delivery charges but the taxable amount will always include other charges. For more details refer here.
Let's take the example,
Rakesh has created an invoice of goods worth ₹1000 on 18% tax and ₹100 delivery charge on 0% tax. According to GST ₹1100 is the taxable value. As taxable value will consider 0% tax items also. Total amount to be paid will be ₹1280.
On Swipe,
On GST Portal,
If Rakesh had created an invoice of goods worth ₹1000 on 18% tax and ₹100 delivery charge on 18% tax. According to GST taxable value would be same i.e ₹1100., but the total amount including 18% tax to be paid would be ₹1298
Only incase of nil-rated or exempt items it will not consider in taxable value. Nil-rated or exempt items should be issued on bill of supply only as per GST.
Which goods do not attract GST?
Zero Rated Supply: The supplier do not have to pay GST on these goods or services. However, they can still claim a refund of the input tax credit. Export goods, supply of goods and services to SEZ (Special Economic Zones) usually have Zero-rate of GST.
Nil Rated Supply: Items in this category attracts 0% GST and the Input Tax Credit cannot be claimed by the supplier. Some items which are nil rated include grains, salt, jaggery, etc.
Non-Taxable Supply: These supplies also do not attract GST i.e supplier does not have to charge GST on these items. Items like alcohol, petrol fall into such categories.
Exempted Supply: These supplies also do not attract GST as these supplies are used for everyday purposes like bread, fresh fruits, milk, curd etc.
What is Taxable value?
A Taxable value is any value of goods or services on which GST needs to be levied i.e GST has not been added yet to this amount.
What is Invoice value in GST?
Invoice value is the value of goods and services on which GST is already levied, i.e it is the sum total of the Taxable value + GST amount.