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Tax rate -Applicability, Goods and Services Tax - GST

Issue Id: - 117332
Dated: 5-7-2021
Tax rate -Applicability

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Sir . A cement dealer is raising invoice for sale of cement bags (28%), he also does loading & unloading and charges Freight on the bills (18%). is this correct? or should he charge 28% on the total bill under composite supply.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 5-7-2021
By:- Rajagopalan Ranganathan


If the transaction value of cement includes loading and unloading charges, freight, etc. then it is enough that the supplier charges gst @ 28% of the transaction value. But if he charges loading and unloading charges, freight etc separately in addition to the value of cement supplied then he has to pay gst separately on these elements. However, if the recipient falls among the categories of recipient mentioned in column (4) of Notification No. 13/2017- Central Tax (Rate) dated 28.6.2017 as amended the gst on freight is to be paid by the recipient under RCM.

2 Dated: 6-7-2021
By:- Shilpi Jain

For the value of the cement and the other charges he should charge 28%

3 Dated: 8-7-2021

Loading and unloading charges are integral part of transportation of goods. Hence it a composite supply. Covered under 28% rate of tax.

4 Dated: 11-7-2021

Agree with the experts that in case of composite supply, the rate of tax will be depended on the principal supply of the goods, hence rate of tax will be 28%.


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