Loading, Unloading, and Ancillary Services by GTAs Not Considered as Composite Supply if Invoiced Separately, Clarifies CBIC

The Central Board of Indirect Taxes and Customs (CBIC) clarified that loading, unloading, and ancillary services provided by Goods Transport Agencies (GTAs) are not considered composite supplies if invoiced separately. This clarification addresses the confusion regarding the treatment of such services under the Goods and Services Tax (GST) regime. The CBIC emphasized that when these services are invoiced separately, they should be treated as independent supplies and taxed accordingly. This decision aims to provide clarity to taxpayers and ensure consistent application of GST laws in the transportation sector.