https://www.taxtmi.com/caselaws?id=396380 The Authority determined that the services provided by the Applicant as a sub-contractor to POSCO ISDC Pvt. Ltd. cannot be classified as GTA services but rather as a hiring of vehicles. Consequently, the Applicant cannot charge GST at 12% under the Forward Charge mechanism to POSCO. The Authority did not address the eligibility of POSCO ISDC Pvt. Ltd. to claim credit for the 12% GST or the procedural correctness of having two GTA Service Providers and two consignment notes for the same goods movement. en-us Thu, 05 Mar 2020 00:00:00 +0530 Wed, 19 Mar 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396380 The Authority determined that the services provided by the Applicant as a sub-contractor to POSCO ISDC Pvt. Ltd. cannot be classified as GTA services but rather as a hiring of vehicles. Consequently, the Applicant cannot charge GST at 12% under the Forward Charge mechanism to POSCO. The Authority did not address the eligibility of POSCO ISDC Pvt. Ltd. to claim credit for the 12% GST or the procedural correctness of having two GTA Service Providers and two consignment notes for the same goods movement. Case-Laws GST Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396380