GST rate other than GTA service

Dear Experts,

what will be the tax rate for goods being transported by road other than GTA service and its fall under which SAC ?

Note -The case is for coal or minerals transportation from mines to the factory by the trading agency.

Thanks
Pradeep
Replies (1)
Supply of Material alongwith transportation service constitutes 'Composite Supply'.Here,GST rate of Principal Supply i. e material is to be applied to Freight. HSN code of the material has to be mentioned against Freight. SAC code is not applicable here.

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