https://www.taxtmi.com/forum/issue?id=112637 Notification No.12/2017 exempts services by way of transportation of goods by road except services of a goods transportation agency or courier; Section 15(2)(c) mandates inclusion of incidental expenses, including freight, in the value of a taxable supply. When freight is bundled with the sale of goods as part of a composite supply dominated by the goods, the freight is included in taxable value and attracts GST. If the transportation service itself is within the exempt category, valuation provisions do not convert that exempt service into a taxable one. en-us Fri, 18 Aug 2017 17:34:33 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112637 Notification No.12/2017 exempts services by way of transportation of goods by road except services of a goods transportation agency or courier; Section 15(2)(c) mandates inclusion of incidental expenses, including freight, in the value of a taxable supply. When freight is bundled with the sale of goods as part of a composite supply dominated by the goods, the freight is included in taxable value and attracts GST. If the transportation service itself is within the exempt category, valuation provisions do not convert that exempt service into a taxable one. Discussion-Forum GST Fri, 18 Aug 2017 17:34:33 +0530 https://www.taxtmi.com/forum/issue?id=112637