Liability on Convey movement of Motor vehicles

[GURUSWAMY KRISHNAMURTHY]

Sir

 

When the auto industry sends out Chassis by road using the driver given by the Goods Transport Agency by driving it down to the dealer premises or to their own depot whether. Many a time we see them driving the chassis by road employed by the contractors who are generally GTA for which no GC note is issued but only acknowledgement is given

(i) it is to be considered as a service falling under GTA

(ii) it is to be considered as any other seriice

(iii) it is to be considered as BAS or MAn Power Supply

(iv) any scope for exemption

[Rama Krishana]

I don't think any exemption is available for this activity.

Since no consignment note issued and Common features of GTA are not involved in your case, it may fall under the residual category of services. If you have any other view, please share.

AI Summary

Service classification: movement of motor vehicle chassis by contractor drivers treated as residual taxable service with no exemption available. The movement of motor vehicle chassis driven by contractor provided drivers without issuance of consignment notes lacks common features of Goods Transport Agency services; no exemption is available and the activity is likely classifiable under the residual category of taxable services.