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2020 (1) TMI 572 - AAR - GSTHiring of vehicle to another GTA - Applicant is a registered GTA, as per the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - whether applicant can hire vehicles to another GTA? - HELD THAT:- The services of providing vehicles on hire basis to another GTA is covered under entry no. 22 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and this entry exempts the services by way of giving on hire a means of transportation of goods to a goods transport agency - Therefore the services provided as a GTA are different from the services provided by way of giving vehicles on hire basis to another GTA & hence are independent Of each other so far as tax treatment is concerned. Further there is no provision in the law barring person being a GTA from renting the vehicle to another GTA. However, the tax treatment of these transactions would be as explained earlier. The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the same time subject to the appropriate tax treatments as notified in N/N. 11/2017-Central Tax (Rate) dated 28.06.2017, Notification No. 12/2017- Central Tax (Rate) dated 28-06.2017 and N/N. 13/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time.
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