GST payable on freight charges recovered from customers without issuance of consignment note

In re Siemens Limited (GST AAR Maharashtra) Question:-1. Whether the freight charges recovered by the Applicant under the aforesaid 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? Answer: Answered is in negative. Question: – 2. Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from SGST as pre...