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Treatment of packing , insurance , freight charges in gst

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(Querist)
16 March 2017 Dear Friends,
As per model GST Law, What should be tax rate for Packing , insurance , freight charges in invoice, in case invoice contains multiple materials with different tax rate as per applicable HSN codes.
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Rajesh Kumar

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Rajesh Kumar (Expert)
03 April 2017 Section 8 of the CGST Bill refers to composite supply. In case of composite supply, the supply is to be treated as the nature of principal supply. In particular case discussed by you, freight appears to be primary service. Packing, insurance appears to be incidental and subsidiary to freight. Hence the supply shall be taxed as freight.
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