Mixed supply taxation: single-invoice logistics bundles attract the highest GST rate, separate invoices permit correct tax allocation.
Distinct logistics activities for outbound shipments-export documentation, customs clearance in India, ocean transportation to a foreign port, and loading/unloading and customs clearance abroad-are not naturally bundled and therefore do not constitute a composite supply. If invoiced separately, each service is taxed according to its place of supply and applicable SAC-based rate; if invoiced as a single consolidated bill, the bundle constitutes a mixed supply and the entire amount is taxable at the rate of the component attracting the highest GST, creating compliance risk for bundled billing. (AI Summary)