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    <title>GST on transportation/cartage/freight in addition to main supply</title>
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    <description>The transaction value includes incidental expenses, including transportation charged by the supplier to the recipient at the time of or before delivery, making such transportation taxable. If transportation is naturally bundled with goods and integral to their transfer, the supply is a composite supply with goods as the principal supply and the goods&#039; rate applying; if transportation is provided separately, it may constitute a mixed or separate supply with GST applied accordingly.</description>
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      <description>The transaction value includes incidental expenses, including transportation charged by the supplier to the recipient at the time of or before delivery, making such transportation taxable. If transportation is naturally bundled with goods and integral to their transfer, the supply is a composite supply with goods as the principal supply and the goods&#039; rate applying; if transportation is provided separately, it may constitute a mixed or separate supply with GST applied accordingly.</description>
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