TaxTMI 
TaxTMI 
2025 (5) TMI 1885
X X X X Extracts X X X X
X X X X Extracts X X X X
....icant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling. (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services T....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (iii) Whether the service provider has to be a Goods Transportation Agency (GTA) to avail the above mentioned exemption or it can be any other person? 4. STATEMENT CONTAINING APPLICANTS INTERPRETATION OF LAW: • By Notification issued by CBIC vide Notification No. 12/2017-CT(Rate) dated 28-06-2017, at SI. No. 22, Heading 9966 or heading 9973, "Services by way of hire- (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation goods" Is exempted from GST. • In CBIC's Circular 164/20/2021-GST dated 6th Oct, 2021, clarification has been given regarding services by way of giving o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....2 As per the facts presented, the applicant, who is unregistered, as on date, is intending to purchase goods carriage vehicle and give it on rent / lease to a Goods Transport Agency (GTA). The queries raised by the applicant is as follows. Query-1: Whether goods carriage given on lease to Goods Transportation Agency is a taxable supply? Query-2: If the above mentioned supply is an exempted/nil rated supply, are there any conditions to be satisfied to avail that exemption? Query-3: Whether the service provider has to be goods transportation agency to avail the above mentioned exemption or it can be any other person? 7.3 The applicant is venturing into the business of providing goods carriage and are yet to get ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ve passengers; or (b) to a goods transport agency, a means of transportation of goods. Nil Nil 9. The applicant being an individual and intend to own a goods carriage is going to supply the vehicle to a Goods Transport Agency. As a proof, the applicant has furnished copy of the registration certificate of M/s. Cecius Logistics Solutions Private Limited, whose GSTIN: 27AAICC8038K179 and sample copies of consignment note issued by M/s. Cecius Logistics Solutions Private Limited as a proof that they are also a 'Goods Transport Agency'. 10. SI. No. 22 of the said notification is specific to Chapter heading 9966 and 9973. Chapter heading 9966 relates to 'Rental services of transport vehicles with operators' and Chapter headi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ency; and (c) The goods given on hire to the goods transport agency should be a means for transportation of goods. . 13. As per the facts submitted by the applicant, as on date they are unregistered and are venturing into the business of providing on hire, goods carriage for a period of five years. The goods carriage which the applicant going to procure and give it on hire to M/s. Celcius Logistics Solutions Private Limited is only for the purpose of transportation of goods; that M/s, Celcius Logistics Solutions Private Limited is a logistic company as per the agreement and are in the business of Goods Transport Agency Service since they are issuing consignment note. The activity of providing goods carriage by the applicant to a....