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TRANSPOTING ON CUSTOM MILLING


Dear Expert please give me solution of my query

In rice mill for custom milling for govt the Miller get paddy for milling and they are required to return rice 69% of paddy. milling charges they get is Rs 20 per quintile plus rice bran and reaming broken as by product.
Apart from milling charge they receive as reimbursement of transportation charges of paddy as well as rice
For example if 20000 quintile is milled they will get approximately 4 lakh as milling charge and about 10 lakh towards transportation
My query is whether transportation charges is liable for GST



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