rate of tax on cargo handling charges.

[ved batra]

Is the services of cargo handling charges and the services of transportation of goods by sea or air attract the same rate of tax under GST ?

Is the Services of cargo handling charges is composite service of transportation of goods by sea or air under GST ?

AI Summary

Tax treatment of cargo handling: treated separately from sea/air transport and not a composite service under GST.
Cargo handling services are classified as a distinct category and taxed under their own SAC; they are not a composite supply bundled with sea or air transportation. Transportation by air and by sea have separate SAC classifications and tax treatments. While certain ancillary services may form part of a composite GTA supply for road transport when invoiced together, cargo handling is not naturally bundled with transportation services and, if provided and charged separately, must be treated as a separate supply.