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2022 (4) TMI 47 - AAR - GSTLevy of GST - parcels of Ashapura that are being transported by GSRTC - exemption in terms of Sr. No 18 of Notification No 12/2017-Central Tax (Rate) whereby GSRTC is transporting parcels of Ashapura, but is neither GTA nor courier agency - rate of GST - SAC code for the transportation of goods by Road other than courier and GTA provided by GSRTC - requirement of service recipient to make payment of tax instead of service provider - applicability of N/N. 13/2017-Central Tax (Rate) - HELD THAT:- GSRTC provides services to such firms/ agencies (its service recipients) carrying on the business of transportation of parcels, specific allied services. GSRTC is agreed that it itself is not a courier agency as it is not engaged in door to door transportation of goods/articles/documents. It is a fact on record that Ashapura is engaged in door to door transportation of its parcel goods but not GSRTC. It is found from the agreement is that GSRTC’s services to Ashapura is supporting the business of Ashapura, by transporting the parcels of Ashapura from one destination to other, wherein Ashapura is both the consignor and consignee at the respective bus stations. Ashapura utilises the services of GSRTC for enabling it ( Ashapura) for door to door delivery of parcels - the specific activity of GSRTC supplying parcel office space/cabin/shed to Ashapura falls under the category of infrastructural support services which is a subset of Business Support Services. Thus, GSRTC is not a Courier Agency as it is not involved in door to door transportation of goods/articles/documents. It is noted from Notification 11/2017- CT (R), a goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. In present case, GSRTC is providing service in relation to transport of goods by road and GSRTC issues parcel receipt. Thus, GSRTC supplies Business Support Service to its recipient - SAC is 998599, covering Other Support Services n.e.c.; GST rate being 18% - GSRTC is neither a GTA nor a courier agency.
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