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TMI Blog2019 (8) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... eing recipient of GTA services the applicant is liable to pay tax under Reverse Charge Mechanism. Thus, the applicant is liable to pay GST under Reverse Charge Mechanism being recipient of GTA services. X X X X Extracts X X X X X X X X Extracts X X X X ..... l cake having HSN code 2306? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 27.06.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. On behalf of the applicant Shri Ajay Kumar Jain (Authorized Representative) appeared for PH. During the PH, he submitted that the applicant is presently paying the GST on reverse charge basis on freight charges. Few invoices were also submitted by the authorized representative. Further he also requested for early disposal of the application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Assistant Commissioner, CGST Division-C, CGST Jodhpur Commissionerate, Jodhpur) has submitted his comments vide letter dated 27.05.2019 and stated that, services of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctories Act, 1948(63 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person. Provided that nothing contained in this entry shall apply to services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above said Notification. e. Further, during the personal hearing the applicant submitted that since the transportation of food grains, milk and agricultural produce are exempted from GST similarly cattle feed and other articles of animal consumption might also be exempt. The contention of the applicant is purely hypothetical as GST liability is decided on the basis of factual position determined as per prevailing GST law. The various products of human consumption like milk and food grains are exempted from GST as goods as well as their transportation. The same is notified through Notification No. 12/210 dated 28.06.2017, relevant provision is reproduced in the table below: Table Sl.No. Chapter, Section, Heading, Group or Service Code ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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