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    <title>GST on Goods Transport</title>
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    <description>Issue whether a supplier arranging subcontracted transport must charge GST. One position invokes Valuation of Supply under section 15(2)(c): include incidental expenses and charge GST on the composite supply at the rate of the principal component. An alternative position contends that, if the supplier does not issue consignment notes and is not the goods transport agency, the supplier may not be liable to tax for the transport service.</description>
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