Composite Supply Invoice and HSN - Goods and Services Tax - GST

Dear Experts Pls answer my query presented via below mentioned case scenario. Case: Ramesh sells a AC(MRP 64000) to Sunita on MRP with 50,000 being taxable value and 14,000 being the GST amount. Also he charges 1000(exclusive of GST) as shipping charges. He pays 1000 to GTA ( 50 GST payable under RCM). This supply appears to be a composite supply of goods with delivery as per GST law. So GST collectible from Sunita on delivery charges would be @ 28%. Now he cannot bill AC 51,000 plus GST 14,280 as goods cannot be sold above MRP, so shipping needs to be shown separately. Query: 1. What are list of supplies included in invoice? Is it AC with separate HSN of goods and Delivery charges with SAC code or both supplies with HSN of AC because tax rate of 28% is applicable only for HSN of AC? 2. If in above scenario Ramesh gets GTA to issue bilty in name of Sunita and receives 1000 from her which he forwards to GTA. So in this case will the shipping charges be included in Value of Supply considering that it as mere flow of money and no consideration involved?