https://www.taxtmi.com/caselaws?id=429833 The AAR held that a registered person receiving goods transport agency and security services must pay GST under reverse charge mechanism despite being a manufacturer of exempted goods under HSN 23099020. The authority ruled that Section 9(3) of CGST Act 2017 makes the recipient liable for GST on notified services regardless of their own supply exemptions. GST liability is determined independently for each supply, and exemption on outward supplies does not affect reverse charge obligations on inward supplies received by the taxpayer. en-us Thu, 27 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429833 The AAR held that a registered person receiving goods transport agency and security services must pay GST under reverse charge mechanism despite being a manufacturer of exempted goods under HSN 23099020. The authority ruled that Section 9(3) of CGST Act 2017 makes the recipient liable for GST on notified services regardless of their own supply exemptions. GST liability is determined independently for each supply, and exemption on outward supplies does not affect reverse charge obligations on inward supplies received by the taxpayer. Case-Laws GST Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429833