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The supply of ‘Complementary Weaning Food Containing Amylase Activity’ at the specified destinations as per the bid/ agreement is a composite supply which is a taxable supply liable to GST.

Shanti Prime Publication Pvt. Ltd.

Rate of Tax — The entire supply of the food and delivery together is a composite supply, the transportation/ delivery alone is not a “Goods Transport Agency service. Authority cannot specify how the invoices are to be raised for this composite supply. — Christy Fried Gram Industry, In Re… [2019] 14 TAXLOK.COM 078 (AAR-Tamil Nadu)

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