https://www.taxtmi.com/caselaws?id=410947 The Authority for Advance Ruling, Andhra Pradesh, classified the services provided by an applicant acting as an intermediary between truck owners and goods transport agencies for transporting goods by road under GST laws. The applicant was deemed to fall under the category of an "Agent" providing supporting services in transport, subject to an 18% tax rate. The ruling clarified the taxability and classification of the services rendered, ensuring compliance with the Central Goods and Services Tax Act, 2017, and the Andhra Pradesh Goods and Services Tax Act, 2017. en-us Mon, 18 Jan 2021 00:00:00 +0530 Wed, 26 Mar 2025 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410947 The Authority for Advance Ruling, Andhra Pradesh, classified the services provided by an applicant acting as an intermediary between truck owners and goods transport agencies for transporting goods by road under GST laws. The applicant was deemed to fall under the category of an "Agent" providing supporting services in transport, subject to an 18% tax rate. The ruling clarified the taxability and classification of the services rendered, ensuring compliance with the Central Goods and Services Tax Act, 2017, and the Andhra Pradesh Goods and Services Tax Act, 2017. Case-Laws GST Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410947