In the e-invoice schema, the amount under ‘other charges (item level)’ is not part of taxable value. However, some charges shown in the invoice are leviable to GST. How to mention them?

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In the e-invoice schema, the amount under ‘other charges (item level)’ is not part of taxable value. However, some charges shown in the invoice are leviable to GST. How to mention them?

Such other charges (taxable), e.g., freight, insurance, packing & forwarding charges etc., may be added as one more line item in the invoice.