AAR : Transportation services naturally bundled with supply of goods, taxable as 'composite supply'

AAR holds that services of transportation, in-transit insurance and loading / unloading in relation to separate contract for supply of materials at ex-factory price, shall be liable to GST at rate applicable to supply of goods; Notes that supply of goods under First Contract cannot be executed independent of Second Contract providing for transportation for the former does not include the provision and cost of transportation and delivery; Moreover, the two contracts are linked...