Ques:909: I want to know the HSN Code/SAC Code to be used in case of Composite Supply.

I.e. A supplier is selling goods and charing delivery charges for Transportation. As per the Provisions of Composite Supply GST Rate on Delivery Charges will be the same as of Principal Supply i.e. Goods.

Now, just want to confirm that what will be HSN Code/SAC Code to be used in invoice for Delivery Charges (Transportation) which are being charged in same invoice along with Price for Goods.

Ans: Since the delivery charges becoming part of main supply, the same should be shown as bundled rather than specifying the delivery charges separately