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2019 (11) TMI 1325 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHLevy of GST - GTA service - whether GST chargeable on actual amount of commission retained by him for arranging transport facility to their customers or he has to pay GST on the entire amount received from his customers without deducting the commission? - rate of GST - HELD THAT:- The use of the phrase ‘in relation to’ has extended the scope of the definition of GTA. It includes not only the actual transportation of goods, but any intermediate/ancillary service provided in relation to such transportation, like loading/unloading, packing/ unpacking, trans-shipment, temporary warehousing, etc. If these services are not provided as independent activities but are the means for successful provision of GTA Service, then they are also covered under GTA. In respect of those who provide agency services in transport, the liability is cast on the recipients in most of the cases or unless option to pay under forward charge has been exercised by the GTA. As per the lorry receipts issued by the applicant, he is rendering Goods Transport Agency services and his tax liability under GST law is The rate of tax on the GTA services is 5% (2.5% CGST + 2.5% SGST) subject to satisfying the conditions as prescribed under notification no. 11/2017 - CT (Rate) dated 28.06.2017 as amended by notification no. 20/2017-CT (Rate) dated 22.08.2017 - In case, the said conditions are not satisfied, the rate of GST is 12% (6% CGST +6% SGST) and the applicant being the provider of Goods Transport Agency service has to pay the said tax.
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