Unable to find accounting for GST taxes applied against Expense Item

Hi experts,

We have created 1 expense Item(Non-Inventory, Non-costing) with expense account configured and created PO with GST applied as 18%, after creating Receipt Accounting for Expense item is hitting fine with Cr to Expense AP Accrual Account & Dr to Receiving Inventory Account for Receive and Cr to Receiving Inventory Account & Dr to Expense account configured at Item level. For GST after Journal Import I can see only Accounting entry for Receiving and no entry for Delivery, because of this Receiving Inventory Account is affected with GST value where it should be always 0 value.

Can someone help me on this to knock off Receiving Inventory Account.