https://www.taxtmi.com/forum/issue?id=119699 A supply comprising a principal good with ancillary delivery is treated as a composite supply governed by the principal good's HSN and rate. Delivery charges can be excluded from the supplier's taxable value if they qualify as a pure agent transaction-separately billed, unmarked-up, procured from a third party in the recipient's name-and supported by proper documentation; excluded ancillary charges do not change the principal supply's HSN for reporting. en-us Mon, 10 Mar 2025 20:20:39 +0530 Thu, 13 Mar 2025 07:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119699 A supply comprising a principal good with ancillary delivery is treated as a composite supply governed by the principal good's HSN and rate. Delivery charges can be excluded from the supplier's taxable value if they qualify as a pure agent transaction-separately billed, unmarked-up, procured from a third party in the recipient's name-and supported by proper documentation; excluded ancillary charges do not change the principal supply's HSN for reporting. Discussion-Forum GST Mon, 10 Mar 2025 20:20:39 +0530 https://www.taxtmi.com/forum/issue?id=119699