CLIENT DEALING IN SEEDS, FERTILIZERS, PESTICIDE ETC, WE CHARGE HAMALI (LOADING AND UNLOADING CHARGES) AND TRANSPORTATION IN THE BILL ITSELF. WHAT SHOULD BE THE GST RATE CHARGED ON HAMALI AND TRANSPORATION CHARGES IN FOLLOWING SITUATION ? 1) WHEN ONLY FERRILIZER IS SOLD WHICH COMES UNDER 5% GST RATE 2) WHEN ONLY PESTICIDES IS SOLD COMES UNDER 18% GST RATE 3) IF BOTH FERTILIZER AND PESTICIDES IS SOLD IN SAME BILL. WHAT GST RATE TO BE CHARGED FOR HAMALI AND TRANSPORATION CHARGES CHARGED IN BILL ITSELF IN THE ABOVE CIRCUMSTANCES? PLZ GUIDE WITH SECTION AND RULE

Reply—Services by way of loading, unloading, packing, storage or warehousing of rice and loading, unloading, packing, storage or warehousing of agricultural produce is exempt from GST under sr. no. 24 and 54 of Notification no. 12/2017 (central tax rate).

Other than above there is no exemption on loading and unloading charges, so it will be taxable @18% under 9985.