https://www.taxtmi.com/forum/issue?id=119069 Whether road transport services by a private logistics company from customs ports to factories are exempt under Notification No.12/2017 or taxable under Notification No.11/2017 is disputed. The supplier operated without written agreements or consignment notes, did not charge GST, and was assessed by revenue at the standard rate with interest and penalty. The key issues are the service character, documentary evidence of arrangements, and the revenue's basis for classifying receipts as taxable supplies versus exempt transport services. en-us Sat, 13 Apr 2024 20:26:35 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119069 Whether road transport services by a private logistics company from customs ports to factories are exempt under Notification No.12/2017 or taxable under Notification No.11/2017 is disputed. The supplier operated without written agreements or consignment notes, did not charge GST, and was assessed by revenue at the standard rate with interest and penalty. The key issues are the service character, documentary evidence of arrangements, and the revenue's basis for classifying receipts as taxable supplies versus exempt transport services. Discussion-Forum GST Sat, 13 Apr 2024 20:26:35 +0530 https://www.taxtmi.com/forum/issue?id=119069