GST on transportation/cartage/freight in addition to main supply

[Yogesh Khetrapal]

Mr. A, a registered dealer is transferring the goods through transportation, to Mr. C, whether Transporation would be include under the preview of supply under GST Act.?  

If it is a composite supply?

Whether it is necessary to have both the goods to be a supply a composite or mixed supply?

Pls. looking for an earliest response.

AI Summary

Composite supply treatment of transportation affects GST rate applied to bundled goods and freight transactions.
The transaction value includes incidental expenses, including transportation charged by the supplier to the recipient at the time of or before delivery, making such transportation taxable. If transportation is naturally bundled with goods and integral to their transfer, the supply is a composite supply with goods as the principal supply and the goods' rate applying; if transportation is provided separately, it may constitute a mixed or separate supply with GST applied accordingly.