https://www.taxtmi.com/caselaws?id=396409 The services provided by the applicant are classified under Heading 996511. The applicable GST rate is 5% if input tax credit is not taken and 12% if the applicant opts to pay central tax at 6% on all GTA services supplied. The applicant cannot avail input tax credit for services provided by third-party transporters as they are not charging any GST. The questions regarding the validity of the transporter charging GST and the procedural correctness of having two GTA service providers and two consignment notes for the same movement of goods were not answered as they did not pertain to the supply undertaken by the applicant. en-us Thu, 05 Mar 2020 00:00:00 +0530 Wed, 19 Mar 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396409 The services provided by the applicant are classified under Heading 996511. The applicable GST rate is 5% if input tax credit is not taken and 12% if the applicant opts to pay central tax at 6% on all GTA services supplied. The applicant cannot avail input tax credit for services provided by third-party transporters as they are not charging any GST. The questions regarding the validity of the transporter charging GST and the procedural correctness of having two GTA service providers and two consignment notes for the same movement of goods were not answered as they did not pertain to the supply undertaken by the applicant. Case-Laws GST Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396409