2021 (8) TMI 525

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by an unregistered applicant, M/s. Deeraj Goyal (hereinafter referred to as applicant). 3. Brief Facts of the case: The applicant acts as intermediary between truck owners and goods transport agencies for which he earns commission from truck owners which is deducted from the amount received by them from goo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oad as he does not own any trucks. • The applicant cannot be a GTA as they are not issuing consignment note and the goods transportation tender is received by the GTA from the companies. Hence the applicant claims that the amount retained by him forms his income and turnover which is very low and obtained as a result of bargain from the truck owners. 6. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 22nd October 2020, for which the applicant, CA. Deeraj Goyal attended and reiterated the submissions already made. 7. Discussion and Findings: 7.1 We have examined the issues raised in the application. The taxability and the applicable rate of tax for the goods and services supplie....