DEAR EXPERT
KINDLY CONFIRM, A PERSON ENGAGED IN SUPPLY OF BUILDING MATERIAL LIKE RETI, KHADI, SAND, Etc THROUGH HIS OWN TRANSPORT VEHICLE. SUPPLY OF BUILDING FETCH UNDER 5% GST, ALSO TRANSPORT OF GOODS FETCH 12% GST, ALSO SUPPLY OF BUILDING MATERIAL IS PRINCIPLE SUPPLY, HENCE CAN SUCH A SUPPLIER COLLECTS 5% GST ONLY, ON SALES BY CONSIDERING THIS AS COMPOSITE SUPPLY, IGNORING 12% GST ON TRANSPORT OF GOODS.
This is a composite supply and so rate of tax will be rate charged on principal item. You can charge 5% on transportation charges as transportation is not a separate service you provided but it is an expense incurred to make supply possible.
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