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TMI Blog2020 (6) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... section 9(3) of Act, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both A list of goods on which GST is payable under section 9(3) of the Act is given in the Notification No. 4/2017-Central Tax (Rate) dated 28.06.2017 and the category of services on which tax is payable is enumerated in the Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017. On perusal of Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017, the services rendered by the 'Goods Transport Agency in short (GTA) falls under 'Reverse Charge Mechanism'. The services provided by GTA in respect of transport of goods by road is a taxable event. As per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, ''goods transport agency means any person who provides service in relation to transport of goods by road and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transporter who is unregistered with GST providing road transport services by hiring trucks from third party be treated as consignment note for GST-RCM purposes. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the Act advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the application. In this context, the relevant legal provisions arc reproduced as under; A. Section 2(98) of the Act has defined the term Reverse Charge and the same is reproduced as follows: reverse charge means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of Section 9, or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act. B. Section 9(3) of the Act: The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. C. Section 9(4) of the Act: The Government may, on the recommendation of the Council, by notification specify a class of registered persons who shall, in respect of supply of specified categories of goods or services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er registered or not under any law including association of persons; or (g) any casual taxable person Goods Transport Agency (GTA) (a) Any factory registered under or governed by the Factories 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; located in the taxable territory. 7. On perusal of legal provisions (supra), we find that the concept of Mechanism (in short 'RCM) is incorporated under UM wherein the Government has notified not only supply of certain services but also supply of certain goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds are transported, details of goods being transported, details of the place of origin and destination, and the person who will be liable for the service tax payable from the consignor, consignee or the goods transport agency. 7.4 In the instant case we find that the applicant itself fills Form 2.1 for transportation of goods from one place to another. The said form carries details of material, vehicle no., name of driver signature other details. Thereafter the goods are handed over to transporter with signed Form 2.1. The transporter has liability to transport goods safely to the destination sales depot of applicant. The truck transporter after delivering the goods receives Form 3.3 from depot officer of applicant which proves that he has delivered the goods. Thereafter depot officer verifies the goods as per Form 2.1 and return the same to Logging officer who dispatched the goods to sale depots. After receiving verified Form 2.1, the Logging officer makes final payment to the transporter. 7.5 We find that in this case it can be treated that the applicant has made an arrangement in place of consignment note by issuing Form 2.1 in the style of bilty which they handover to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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