we are selling Steel bars ( GST @ 18 %, ) and for this trade we are charging an amount in sale bills for loading, unloading and carting charges What is HSN code for this charges to be levied in Sale bills
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Quick Summary
This discussion clarifies the HSN code for loading, unloading, and carting charges when selling steel bars. These services are considered ancillary to transportation and fall under SAC code 9965. As they are part of a composite supply with the principal supply being steel bars, the GST rate applicable will be that of the principal supply, which is 18%.
SAC code will be same of Transportation 9965 but as your principal supply is Steel Bars , hence as per Section 8 it is cover under "Composit Supply" & under the rate of GST will the rate of Principal Supply ie @ 18%
Note : Loading/Unloading etc are ancillary services which are provided in course of transportation of Goods. Hence these services are included in transportation Services
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