1.If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?
2.What shall be the applicable HSN code and corresponding GST Rate for such bundle of services?(Highest Rate of Service in the bundle is 18%).
3.Whether the firm shall be eligible to avail ITC on the following:
-Regarding GST paid on Commercial vehicles & Repair & maintenance cost of such vehicles used for transportation of goods/containers.
-ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.
Whether the Exporter client shall be eligible to claim refund of the GST paid by them on our outward supply invoices?