https://www.taxtmi.com/caselaws?id=782890 The AAR held that freight amounts deposited into an escrow account maintained by the applicant for the sole purpose of transfer from shippers to carriers do not constitute "consideration" in the hands of the applicant under Section 7 of the CGST Act. The applicant acts only as a facilitator/agent; the escrowed freight amounts never belong to it and are merely held and transferred per parties' instructions. Consequently, no "supply" of goods or services occurs in respect of these freight deposits, and no GST is leviable on such amounts. GST is payable only on the applicant's subscription/commission income. en-us Mon, 17 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782890 The AAR held that freight amounts deposited into an escrow account maintained by the applicant for the sole purpose of transfer from shippers to carriers do not constitute "consideration" in the hands of the applicant under Section 7 of the CGST Act. The applicant acts only as a facilitator/agent; the escrowed freight amounts never belong to it and are merely held and transferred per parties' instructions. Consequently, no "supply" of goods or services occurs in respect of these freight deposits, and no GST is leviable on such amounts. GST is payable only on the applicant's subscription/commission income. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782890