TaxTMI 
TaxTMI 
We are a C&F agent offering Door to Door services including Customs Clearance, Loading, Unloading & Transportation, Can we fall under Composite Supply & charge 18% GST & can claim ITC for our Truck's Tyres, Spares ETC ? Or we will stay as GTA with no ITC
Composite Supply
29 Jun 2017 
3 Replies 
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Composite supply classification permits input tax credit when clearing and forwarding is the principal supply for door-to-door services.
The bundled provision of customs clearance, loading, unloading and transportation is characterised as a composite supply where one component-clearing and forwarding-is the principal supply. As such, the supplier applies the tax treatment of the principal supply and, per the adviser's view, may claim full input tax credit for inputs used in providing the composite door-to-door service. (AI Summary)
The bundled provision of customs clearance, loading, unloading and transportation is characterised as a composite supply where one component-clearing and forwarding-is the principal supply. As such, the supplier applies the tax treatment of the principal supply and, per the adviser's view, may claim full input tax credit for inputs used in providing the composite door-to-door service. (AI Summary)