Reporting of HSN Code

Hi Gyanesh

The rate of the principal supply will be applicable and you have to report same HSN code in HSN wise summary table in GSTR- 1. 

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
ACA. Sorav Gupta
(Practicing Chartered Accountant)

Transportation services is incidental and ancillary to sale of granite and marble and hence the HSN rate applicable for Granite and Marble would apply for such ancillary service as well. Concept of composite supply applies and entire supply is treated as supply of Granite and Marble