https://www.taxtmi.com/caselaws?id=438261 The AAAR Punjab dismissed an appeal regarding GST liability under reverse charge mechanism for a Kacha Arhtiya. The appellate authority held that a Kacha Arhtiya, acting as an agent for agriculturists in cotton transactions, provides services rather than supplies goods since they lack title to the cotton. The transaction between agriculturist and Kacha Arhtiya constitutes supply of services, not goods, therefore falling outside the scope of RCM Notification No. 4/2017-CT which applies only to goods supply. The authority concluded that Kacha Arhtiya cannot be held liable for GST under the reverse charge mechanism, as the notification specifically covers goods transactions, not services. en-us Mon, 20 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438261 The AAAR Punjab dismissed an appeal regarding GST liability under reverse charge mechanism for a Kacha Arhtiya. The appellate authority held that a Kacha Arhtiya, acting as an agent for agriculturists in cotton transactions, provides services rather than supplies goods since they lack title to the cotton. The transaction between agriculturist and Kacha Arhtiya constitutes supply of services, not goods, therefore falling outside the scope of RCM Notification No. 4/2017-CT which applies only to goods supply. The authority concluded that Kacha Arhtiya cannot be held liable for GST under the reverse charge mechanism, as the notification specifically covers goods transactions, not services. Case-Laws GST Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438261