CST is not payable on outward freight (if charged separately) and outward insurance if property in goods passes to buyer at the time of despatch.
It means that Sale price does not include Freight charges will not attract CST when shown separately in they Invoice. But goods & freight show in one invoice CST will attractive.
A sentence has been given in Direct/Indirect Speech. Out of the four given alternatives, select the one which best expresses the same sentence in Indirect/Direct Speech.
Shaktikanta Das, member of the fifteenth finance commission, as the governor of the Reserve Bank of India (RBI), a day after Urjit Patel resigned at the end of a bruising tussle with the government over the regulator’s independence and the regulation of banks.