https://www.taxtmi.com/forum/issue?id=118867 Whether GST applies to jute bags used for packing wheat depends on whether wheat was sold as exempt loose goods or as taxable packaged and labelled goods. Packing costs are included in transaction value under the valuation provision when charged by the supplier. Where packing is incidental to an exempt principal supply, the packing may form part of a composite supply treated as the principal (wheat) and thus not independently taxable; if packing is sold separately or the wheat is taxable as packaged, packing forms part of the taxable value. en-us Thu, 23 Nov 2023 22:05:59 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118867 Whether GST applies to jute bags used for packing wheat depends on whether wheat was sold as exempt loose goods or as taxable packaged and labelled goods. Packing costs are included in transaction value under the valuation provision when charged by the supplier. Where packing is incidental to an exempt principal supply, the packing may form part of a composite supply treated as the principal (wheat) and thus not independently taxable; if packing is sold separately or the wheat is taxable as packaged, packing forms part of the taxable value. Discussion-Forum GST Thu, 23 Nov 2023 22:05:59 +0530 https://www.taxtmi.com/forum/issue?id=118867