highest rate of item in bill suppose a bill has an item of 100 which is at 12 % tax slab and other at 28. than 28 % is to be levid on whole packing charges you can refer valuation rule for this
9. All other services not specified elsewhere - GST @ 18% Group 99854 - Packaging services 1. 998540 - Packaging services of goods for others 2. 998541 - Parcel packing and gift wrapping 3. 998542 - Coin and currency packing services 4. 998549 - Other packaging services n.e.c
@ raja p m i dont think they are main service in above case according to section 15(2)(c) any incidental charges ,commission/packing by whatever named called are to be added to value of transaction and section 8 says highest rate is applicable please explain if you have a counter view.
Seller made invoices to his customers ll be main items then add some charges like packing, forwarding, Loading and anything these tax are is main items and which is higher Tax.... But, The Packing is main activity then above said tax is applicable....