GST rate for sand evacuation

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what is the GST rate for Excavation of Sand & Transportation service
Replies (9)
5%... Natural Sand
What about rate for transportation of such sand
Read AAR case - M/s. R. Vidyasagar Rao Constructions
I read that, in that 18% rate is specified for both combined work
I read that, in that 18% rate is specified for both combined work
Composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;

Illustration.- Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
So according to u , evacuation of sand and transportation is a composite supply and should be charged at 5 % ?
am i right
Sirji, This is my view.
Ok thank u sir


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