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TMI Blog2019 (10) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by M/s. K.M. Trans Logistics Private Limited; D80, Chandpole, Anaj Mandi, Jaipur, Rajasthan, 302001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(b) & (d) given as under: b. applicability of a notification issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes the mechanism of manner of availing Input Tax Credit in cases where input or input services are being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies. * The term 'exempt supply' is defined at Section 2(47) of the CGST Act 2017 "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 1 1, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply" * In the light of the definition of the exempt supply which also includes non-taxable supply Rule 42 provisions will also app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulses. * Transport of organic manure. * Transport of newspapers or magazines register with the Register of Newspaper. * Transport of relief materials for victims of naturals or manmade disasters calamities accident of mishaps. * Transport of Transport of defence or military equipment * Transport of any goods, where the gross amount charged for Transportation for consignment transported in a single carriage is less than Rs. 1500 1 (b). Transport of goods by road other than by a GTA or a courier agency are exempt from tax under entry no. 18 of Notification No. 12/2017 of GST (Rate) dated 28.06.2017. 2. The input tax credit of goods or services or both attributable only to taxable supplies can be taken by registered person i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods becomes responsible for the goods till it's safe delivery to the consignee. A consignment note is serially numbered and contains - i. Name of consignor ii. Name of consignee iii. Registration number of the goods carriage in which the goods are transported iv. Details of the goods v. Place of origin vi. Place of destination. vii. Person liable to pay GST - consignor, consignee, or the GTA. * Further, the applicant is carrying supplier's invoice and e-way bill while providing transport service. E-way bill is applicable as per provisions mentioned in Notification No. 12/2018-Central Tax dated 07.03.2018. The details in the format of e-way bill is as under:- FORM GST EWB-01 (See Rule 138) E-Way Bill PART-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, e-way bill cannot be issued therefore it is mandatory for GTA to issue the transport document and without issuing LR/ GR/consignment note, goods cannot be transported. Therefore the contention of the applicant of providing service without issuing LR/GR/consignment note is not correct and is not acceptable. In view of the facts examined above, we find that the applicant is a GTA service provider under GST Act and is not exempted from paying GST and thus liable to pay GST as provided under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended) read with Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017 (as amended). C. The applicant has submitted in his submission that he is engaged in providing GTA service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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