GST applicable on freight charges recovered under contract from customer without issuance of consignment note

In re Siemens Ltd. (GST AAR Haryana) 1. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, dated 28 June 2017? 2. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification No.47/ST-2 dated 30  June 2017  issued by Haryana...