2023 (6) TMI 1052

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.... 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 M/s. Om Shree Maa Mangala Logistics Pvt. Ltd. (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: M/s Om Shree Maa Mangala Logistics Pvt. Ltd. (hereinafter referred to as "applicant") is engaged in the business of providing logistic services to M/s XYZ ....

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....forwarded to the jurisdictional officer and a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the State jurisdictional officer concerned stating that no proceedings lying pending with the issue, for which the advance ruling sought by the applicant. 5. Applicant's Interpretation of Law: The applicant submits that, various sellers hand over the goods to M/s Om shree maa mangala logistics pvt, ltd at storage point of railway stations from where it has to be transported through railways. The goods received from different sellers are clubbed and arranged for transportation through rail by the applicant, (without container). The goods ....

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.... i) Rate of GST applicable on Invoices to be raised by M/s Om Shree Maa Mangala Logistics Pvt. Ltd to M/s XYZ (Foreign Company) on transportation of Goods through rail and treatment of GST ITC? ii) Whether the lower rate of GST @ 5% is service specific or service provider specific (i.e. applicable only for transportation by Indian Railways or to any person for transportation through rail)? iii) If a lower rate @ 5% is not applicable, then can we claim such an amount from M/s XYZ (Foreign Company) as reimbursement without raising Invoices? iv) Can we raise separate invoice for only for Service charges for arrangement of such services? It is pertinent to note that, the applicant has not submitted any relev....