GST rate for sand evacuation

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