Deduction PGBP

No. Only interest amount can be deducted under income head PGBP.

My Pleasure.                                                  

Packing, loading, hauling, unloading, unpacking, and rearranging are all major services. As a result, they impose 18 percent GST on everything.

For more details refer:  https://tallysolutions.com/gst/gst-on-freight/

Note:: 

If the entire supply falls under composite supply, then gst shall be charged at the rate that applies to principal supply... If it is a mixed supply, then the gst rate shall be highest rate of all supplies I.e., 18% But if it is a mixed supply better to raise separate invoices and pay respective gst rate which is applicable for items...