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Ancillary services provided along with GTA services are not taxed separately |
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Ancillary services provided along with GTA services are not taxed separately |
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The Telangana, AAR in IN RE: M/S. DRS DILIP ROADLINES LIMITED - 2024 (5) TMI 39 - AUTHORITY FOR ADVANCE RULING, TELANGANA ruled that ancillary services viz., packing, loading, unloading and unpacking provided by the assessee along with the main supply of Goods transportation would be covered under the ambit of GTA service as long as such ancillary services have direct link with transportation services. Facts: DRS Dilip Road lines Limited, (“the Applicant”) was a GTA service provider and opted to pay tax under forward charge mechanism and was further undertaking the enlisted services along with transportation of goods, namely: packing, loading, unloading and unpacking as ancillary services. The Applicant submitted that clients prefer the bundled service during shifting of household goods which includes packing, loading, unloading & unpacking apart from transportation service. However, the applicant was confused whether providing the ancillary of services along with the main service of transportation would be covered under GTA service? Issue: Whether ancillary services namely: packing, loading, unloading and unpacking provided along with the transportation service would be covered under the ambit of GTA Service? Held: The Telangana, AAR in IN RE: M/S. DRS DILIP ROADLINES LIMITED - 2024 (5) TMI 39 - AUTHORITY FOR ADVANCE RULING, TELANGANA, held as under:
Explanation.- for the purpose of this notification,- "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.
(Author can be reached at [email protected])
By: CA Bimal Jain - May 30, 2024
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