TaxTMI 
TaxTMI 
2019 (10) TMI 668
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.... make it clear that the provisions of both the 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 M/s. K.M. Trans Logistics Private Limited; D80, Chandpole, Anaj Mandi, Jaipur, Rajasthan, 302001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(b) & (d) given a....
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....ion to it there will be common use of Input services by the applicant. • The Rule 42 of the CGST Rules 2017 defines the mechanism of manner of availing Input Tax Credit in cases where input or input services are being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies. • The term 'exempt supply' is defined at Section 2(47) of the CGST Act 2017 "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 1 1, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable....
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.... No. GST on freight charges in India is applicable only for the following cases:- • Transport of agricultural produce. • Transport of milk, salt, food grains including rice, flour, pulses. • Transport of organic manure. • Transport of newspapers or magazines register with the Register of Newspaper. • Transport of relief materials for victims of naturals or manmade disasters calamities accident of mishaps. • Transport of Transport of defence or military equipment • Transport of any goods, where the gross amount charged for Transportation for consignment transported in a single carriage is less than Rs. 1500 1 (b). Transport of goods by road ot....
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....y whatever name called. • A consignment note is a document issued by a GTA against the receipt of goods for the purpose of transporting the goods by road in a goods carriage. Where a consignment note is issued, it implies that the lien on the goods has been transferred and the transporter of the goods becomes responsible for the goods till it's safe delivery to the consignee. A consignment note is serially numbered and contains - i. Name of consignor ii. Name of consignee iii. Registration number of the goods carriage in which the goods are transported iv. Details of the goods v. Place of origin vi. Place of destination. vii. Person liable to pay GST - cons....
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.... Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 10 Others While going through the above contents of an e-way bill, we find that, the Transport Document Number as mentioned in note above is nothing but goods receipt number. To issue an E-way bill, it is mandatory to mention the transport document number in Part A8, without mentioning the same, e-way bill cannot be issued therefore it is mandatory for GTA to issue the transport document and without issuing LR/ GR/consignment note, goods cannot be transported. Therefore the contention of the applicant of providing service....