Intermediary and ancillary services, such as, loading/unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply.
Is detention also a composite supply in GTA, if yes share any notification no.
19 November 2024
Notification No. 22/2018 - Central Tax (Rate), dated June 25, 2018, clarifies that: "Detention charges, arising out of transportation of goods by road, are also an integral part of GTA service and would be liable to GST at the same rate applicable to GTA service."