https://www.taxtmi.com/forum/issue?id=118614 Transportation charges bundled with the supply of goods are normally a composite supply and, being ancillary, are taxed as the principal supply of goods even if shown separately. If an invoice contains goods taxed at different rates plus transport, taxpayers may either apportion transport to each principal goods supply or, for conservative compliance and to reduce disputes where the recipient claims input tax credit, apply the highest rate among the goods to the transport charges. Separate invoicing does not alter this tax characterisation. en-us Fri, 30 Jun 2023 12:51:01 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118614 Transportation charges bundled with the supply of goods are normally a composite supply and, being ancillary, are taxed as the principal supply of goods even if shown separately. If an invoice contains goods taxed at different rates plus transport, taxpayers may either apportion transport to each principal goods supply or, for conservative compliance and to reduce disputes where the recipient claims input tax credit, apply the highest rate among the goods to the transport charges. Separate invoicing does not alter this tax characterisation. Discussion-Forum GST Fri, 30 Jun 2023 12:51:01 +0530 https://www.taxtmi.com/forum/issue?id=118614