2019 (8) TMI 1277

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....he CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". • The issue raised by Sanjay Kumar Jain, Old Dhan Mandi, Kuchaman City, Rajasthan 341508 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (e) given as under: e. determination of the liability to pay tax on any goods or ....

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....CGST Division-C, CGST Jodhpur Commissionerate, Jodhpur) has submitted his comments vide letter dated 27.05.2019 and stated that, services of GTA in relation to transportation of goods are falling under Chapter Heading No. 9967 and attracting GST rate 5%. Further, no exemption has been granted on transportation of Cotton Seed cake under Notification No. 12/2017 dated 28.06.2017. Therefore, in view of the above it is submitted that the taxpayer is liable to pay tax on transportation of Cotton Seed Cake. 5. FINDINGS, ANALYSIS & CONCLUSION: a. We observe that, the applicant is engaged in trading of cotton seed oil cake which is also commonly known as "khal" in trade parlance. Presently the applicant is paying GST on the freight char....

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....w; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person. Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.  Goods Transport Agency (GTA....

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....nsumption like milk and food grains are exempted from GST as goods as well as their transportation. The same is notified through Notification No. 12/210 dated 28.06.2017, relevant provision is reproduced in the table below: Table Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 21 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideratio....