GST on Mixed Supply: Consolidated Services for Transport, Logistics, and More Taxed at 18.

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Full Text of the Document

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....Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and Logistics services, Clearing and Forwarding services and Other allied services for import & export of cargo and for coastal movements. - Such supply would be treated as ‘mixed supply’ - GST Rate for such ‘mixed supply’ would be the highest rate of the constituent supplies, which is presently 18%. - AAAR....