Composite supply principle: import of goods taxed as principal supply, not separately as vessel transportation under reverse charge.
When imports involve goods together with ancillary freight and insurance, the transaction constitutes a composite supply with imported goods as the principal supply; under GST rules made applicable to integrated tax, such composite supplies are taxed as the principal supply, so an import whose customs value already includes transport and insurance should be taxed as a supply of goods and not again as a separate supply of transportation under reverse charge. (AI Summary)