TaxTMI 
TaxTMI 
2024 (6) TMI 104
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.... the tender process work orders are issued to the transporters quoted with least price and also fulfilled the criteria's as mentioned in the tender documents. Most of the transporters who participated in the tender process are individual truck owners. 3. In view of the above, the applicant has sought advance ruling in respect of the question that "Whether services provided by individual truck, owners for transport of raw materials & finished goods including loading and unloading are liable for GST'? 4. Admissibility of the Application: The applicant claimed that the question on which advance ruling has been sought is with regard to "Determination of the liability to pay the tax on any goods or services or both" which is covered under Sections 97 (2) (e) of the CGST Act 2017 and hence the instant application is admissible. 5. BRIEF FACTS OF THE CASE: The applicant furnished the following facts relevant to the issue: 5.1 The transportation services are broadly classified into the following categories a) Transportation of raw materials/finished goods from godowns to Manufacturing plants including loading & unloading b) Transportation of raw Mat....
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.... any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; 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, ....
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....ile Service Tax Rules, 1994. In terms of the said rule, consignment note means a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency. 6.6 From the above definitions, it can be understood that the transporters who are issuing a consignment note with the above specified details are classified as GTA and the transporters who are not issuing consignment note could be classified as other than GTA may be GTO (Goods transport Operator). 6.7 Further, in terms of S. No. 18 of notification 12/2017-Central tax rate, any services provided by way of transportation of goods; a) By road except the services of i. A goods transportation agency ii. A courier agency b) By Inland waterways are taxed at Nil rate. 6.8 They also provided sample work ....
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.... d) Transportation of finished goods from the manufacturing plant/godown to the customer places. The applicant submitted that the transporters merely load the goods into the transport vehicles and unload the same at the destination as per the instructions of the units; the transporters carry the goods along with the invoice/ Delivery Challan and e-way bill raised by the units or vendors wherever applicable with transport vehicle; the transporters are not issuing any other documents like consignment notes to the units and the transporters submit the invoices at the end of the month with details of goods transported during the said month. 11. The applicant further submitted that vide entry No. 1 of Notification 13/2017-Central Tax (Rate) dated 28th June 2017, the supply of services to specified categories of persons by the goods transport agency is notified as a service liable under RCM and the applicant is covered under the list of said specified categories of service recipient. Goods Transport Agency has been defined under serial No. ze of Notification 12/2017-Central Tax (Rate) dated 28/06/2017 to mean "any person who provides service in relation to transport of goods b....
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.... (iii) The vehicles engaged for transportation of molasses shall possess statutory permit issued by the Government of Karnataka and also shall have registration number, taxes & insurance should have been paid on time. (iv) The contractor is responsible to transport the entire quantity of molasses purchased by the applicant from the respective sugar factories. The transporter, in case of any hindrance, can leave the molasses to the maximum extent of 150 Kgs and if it exceeds the amount for the balance / left out molassess will be deducted from the transporter's bill. (v) The contractor shall transport the molasses within the time given/prescribed by the State Excise Department and any loss due to non-transportation within the stipulated time will be deducted in the contractor's bill / security deposit. (vi) Transportation of molasses has to be made scrupulously and the rules/regulations of the Department of Excise shall follow strictly. If any difference/deviation/illegal act is found contractors will be held solely responsible. (vii) The extension of permit for transportation of molasses, if required, has to be obtained from the Deputy ....
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....oice, a bill or, as the case may be, a challan shall include any document, by whatever name called, which shall contain the details of the consignment note number and date, gross weight of the consignment and also contain other information as required under this sub-rule. Explanation to Rule 4B: For the purposes of this rule and the second proviso to rule 4 A, "consignment note" means a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency. 16. In view of the foregoing a consignment note is a document issued by a transporter against the receipt of goods for the purpose of transporting the goods by road in a goods carriage with the lien on the goods being transferred to the transporter and the transporter of the goods becomes responsible for the goods ti....