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 

Ques: 908: Whether ITC is available to company on the maintenance charges paid for rent of residential property used by directors of company.

Ans: Yes that can be claimed

Question: 907: I am an exporter of vegetables (Tax Free items). I Export without payment of tax through air frieght. Purchase of Vegetables in my case is also tax free. But air freight charges, bank charges, telephone charges in my case are taxable items.
So wheather i am eligible to take GST Refund of ITC paid on Air freight (paid on export), telephone and bank charges?
Kindly elaborate your answer with supporting documents.

Ans: You are eligible to avail refund claim. Zero-rated supply provisions will prevail over provisions related to exempted supplies.