Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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An electronic platform that connects transporters with customers, without itself undertaking transportation, issuing consignment notes, or performing ancillary transport functions, is an electronic commerce operator and not a goods transport agency. It also does not qualify as an agent or pure agent where it merely facilitates bookings and lacks the contractual conditions required under Rule 33. The exemption for transportation of goods by road was therefore unavailable. GST was held payable on the commission earned from transporters, and the operator was required to comply with tax collection at source under the e-commerce framework. The deeming liability for notified services supplied through e-commerce operators did not apply to transportation services.
An electronic platform that connects transporters with customers, without itself undertaking transportation, issuing consignment notes, or performing ancillary transport functions, is an electronic commerce operator and not a goods transport agency. It also does not qualify as an agent or pure agent where it merely facilitates bookings and lacks the contractual conditions required under Rule 33. The exemption for transportation of goods by road was therefore unavailable. GST was held payable on the commission earned from transporters, and the operator was required to comply with tax collection at source under the e-commerce framework. The deeming liability for notified services supplied through e-commerce operators did not apply to transportation services.
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