Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
AAR held that the applicant's proposed activities constitute "goods transport agency" (GTA) services because it will transport goods by road and issue consignment notes transferring lien and responsibility for safe delivery. Issuance of a consignment note was treated as a sine qua non for GTA status, consistent with the pre-GST service tax regime. The end customer, who pays the transport charges, is the "recipient of service" under GST. Consequently, GTA services provided by the applicant to unregistered end customers through an electronic commerce operator's portal fall within Sl. No. 21A of Notification No. 12/2017-CT (Rate), as amended, and are exempt, including strictly incidental/ancillary services to such transport.
AAR held that the applicant's proposed activities constitute "goods transport agency" (GTA) services because it will transport goods by road and issue consignment notes transferring lien and responsibility for safe delivery. Issuance of a consignment note was treated as a sine qua non for GTA status, consistent with the pre-GST service tax regime. The end customer, who pays the transport charges, is the "recipient of service" under GST. Consequently, GTA services provided by the applicant to unregistered end customers through an electronic commerce operator's portal fall within Sl. No. 21A of Notification No. 12/2017-CT (Rate), as amended, and are exempt, including strictly incidental/ancillary services to such transport.
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