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    <description>Freight imputed as part of bundled supplies is treated as a composite supply and follows the principal supply; GST on freight may be proportionately allocated across items by taxable value or, to avoid disputes and where input tax credit is available, charged at the highest GST rate applicable to any item. Section 15(2)(b) supports including freight in the taxable value when treated as part of the price, and Section 8 provides the composite supply framework.</description>
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