https://www.taxtmi.com/caselaws?id=394761 The appellate authority rejected the appeal, affirming that the appellant's transport services are subject to GST. The authority held that the absence of consignment notes does not exempt the services from GST, as they fall under the definition of a Goods Transport Agency. Additionally, the authority confirmed the applicability of Rule 42 of the CGST Rules 2017 for apportioning Input Tax Credit between taxable and non-taxable supplies. en-us Wed, 20 Nov 2019 00:00:00 +0530 Tue, 18 Mar 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394761 The appellate authority rejected the appeal, affirming that the appellant's transport services are subject to GST. The authority held that the absence of consignment notes does not exempt the services from GST, as they fall under the definition of a Goods Transport Agency. Additionally, the authority confirmed the applicability of Rule 42 of the CGST Rules 2017 for apportioning Input Tax Credit between taxable and non-taxable supplies. Case-Laws GST Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394761