Transportation Contract with person registered under GST but not GTA

[GIRISH PANJWANI]

My Query is as under

1. ABC PVT LTD is sender of goods (Pune based), he sell goods in whole Maharashtra and Goa

2. Company enters contract with the registers person for shipping of Goods to different locations, This person is Not GST, he provides service of transportation of Goods from ABC PVT LTD premise to the place of transporter.

3. Company pays contractor full transportation charges including Charges charged by GTA

4. GTA issue Lorry Receipt in name of ABC PVT LTD as consignor and Customer as Consignee but goods are handed to contractor and contractor has given the goods to GTA

Question

1. What should be constrains of E way bill

2. What will be status or say service provided by the contractor and Rate of GST?

3. Payment paid to Contractor will be allowable and credit of ITC will be allowable

AI Summary

Recipient liability for GST on road freight depends on who is liable to pay, affecting reverse charge and ITC entitlement.
Whether GST and e-way bill obligations arise when a contractor collects goods and hands them to a transporter depends on the contractor's contractual role, the nature of the service, and who is liable to pay freight. If the contractor is a facilitator and not a GTA, its facilitation charges may attract the higher rate for supporting transport services; a pure agent structure can alter characterisation but requires clear contract language. Reverse charge liability for road freight follows the person who pays or is liable to pay the freight, affecting which party must discharge tax and who can claim input tax credit.