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2021 (8) TMI 525 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHClassification of services - transportation of goods by road - intermediary between the truck owners and goods transportation agencies for transportation of goods by road - HELD THAT:- The applicant is engaged in the business of transportation of goods by road wherein he acts as an intermediary between truck owners and goods transportation agencies. The issue at hand is the classification of the service provided by the applicant by way of arranging trucks to the GTA and the rate of tax applicable for the said service. In terms of provisions of Section 2(13) of the IGST Act, 2017, an “Intermediary” means “a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.” The applicant arranges trucks to the goods transport agency and charges the commission or brokerage for the said service and falls within the ambit of 'Agent' under the CGST/SGST Act - The service provided by the applicant in relation to transportation of goods fall under the serial No.11 under the Heading 9967(ii) supporting services in transport other than services of Goods Transport Agency and liable to be taxed @18% as per the N/N. 11/2017 Central Tax (Rate) dated 28.06.2017.
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