GST Exemption Denied on Freight Charges Without Consignment Note Under Composite Supply Rules.

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....Exemption from GST - freight charges recovered by the Applicant from the customer without issuance of consignment note - As the contract consists of two or more taxable supplies of goods and services and their combination, is a composite supply as defined u/s 2(30) of the GST Act. - Benefit of exemption not available.....