Rate of GST - transportation of goods using the vehicle owned by ...
Supplier-Owned Vehicle Delivery Deemed Composite Supply; Not a "Goods Transport Agency Service" Under GST Rules.
August 29, 2019
Case Laws GST AAR
Rate of GST - transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department - As the entire supply of the food and delivery together is a composite supply, the transportation/ delivery alone is not a "Goods Transport Agency service".
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