https://www.taxtmi.com/article/detailed?id=7678 When imports involve goods together with ancillary freight and insurance, the transaction constitutes a composite supply with imported goods as the principal supply; under GST rules made applicable to integrated tax, such composite supplies are taxed as the principal supply, so an import whose customs value already includes transport and insurance should be taxed as a supply of goods and not again as a separate supply of transportation under reverse charge. en-us Tue, 24 Oct 2017 09:45:12 +0530 Tue, 24 Oct 2017 09:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7678 When imports involve goods together with ancillary freight and insurance, the transaction constitutes a composite supply with imported goods as the principal supply; under GST rules made applicable to integrated tax, such composite supplies are taxed as the principal supply, so an import whose customs value already includes transport and insurance should be taxed as a supply of goods and not again as a separate supply of transportation under reverse charge. Articles Goods and Services Tax - GST Tue, 24 Oct 2017 09:45:12 +0530 https://www.taxtmi.com/article/detailed?id=7678