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...
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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