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TMI Blog2020 (1) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - KAR ADRG/98/2019 - - - Dated:- 27-9-2019 - SRI. HARISH DHAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of entry number 18 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017. Services by way of transportation of goods (Heading 9965): (a) By road except the services of: (i) A goods transportation agency; (ii) a courier agency; (b) By inland waterways Thus, transportation of goods by a GTA is not exempt from tax c. The applicant further states that the clause 2(ze) of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 defines Goods Transport Agency as under: 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng services by giving the vehicles on hire basis 5.4 The Goods Transportation Agency is defined under clause 2(ze) of Notification No-12/2017 - Central Tax (Rate) dated 28,06.2017, for the purpose of the said Notification, and is as under; (ze) 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; Hence when the applicant issues a consignment note for the transportation of goods belonging to others and undertakes to transport the same for a consideration, he would become a Goods Transport Agency within the meaning of clause (ze) of Notification No. 12/2017 - Central Tax (Rate) dated 28.06,2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no, 9 of Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended. 5.6 Further, the following recipients of services, supplied by a goods transport agency (GTA), are required to pay GST under reverse charge at the rate of 6% (CGST) in respect of said services of transportation of goods by road. (a) Any factory registered under or governed by the Factories Act, 1948 (63 of 1948) (b) Any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 6. In View Of the foregoing, we pass the following RULING The registered person can be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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