if a registered person having his own transportation vehicle and purchase building materials like M-Sand and supply for customer who is constructing building.in this scenario registered person using his own vehicle for transportation and his main business is building materials supplies,it is composite supply, because here supply of service is also included along with supply of goods.
If the main business of goods and service provide along with such good which naturally by nature of business than it would be composite supply and supplier charge tax at the rate of such respective good including services
In given case ( according to me ) your main business is supply of good and transportation service in incidental to your business. Hence it is composite supply
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