https://www.taxtmi.com/caselaws?id=423621 AAR Gujarat ruled that the applicant was liable to pay GST under reverse charge mechanism for goods transport agency services supplied to it, as per Notification 13/2017-CT(R). The authority determined the applicant could not be deemed a GTA since consignment note issuance requirements were absent in its relationship with the independent agency. Regarding transportation of third-party goods by the independent agency, AAR held the applicant lacked locus standi under Section 95 CGST Act to seek ruling on tax liability for transactions between the independent agency and its customers, as advance rulings are binding only on the applicant under Section 103(1) CGST Act. en-us Tue, 07 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423621 AAR Gujarat ruled that the applicant was liable to pay GST under reverse charge mechanism for goods transport agency services supplied to it, as per Notification 13/2017-CT(R). The authority determined the applicant could not be deemed a GTA since consignment note issuance requirements were absent in its relationship with the independent agency. Regarding transportation of third-party goods by the independent agency, AAR held the applicant lacked locus standi under Section 95 CGST Act to seek ruling on tax liability for transactions between the independent agency and its customers, as advance rulings are binding only on the applicant under Section 103(1) CGST Act. Case-Laws GST Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423621