9911796707
TMI Blog2021 (8) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. The applicant arranges trucks to the goods transport agency and charges the commission or brokerage for the said service and falls within the ambit of 'Agent' under the CGST/SGST Act - The service provided by the applicant in relation to transportation of goods fall under the serial No.11 under the Heading 9967(ii) supporting services in transport other than services of Goods Transport Agency and liable to be taxed @18% as per the N/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owners. 4. Questions raised before the authority: The applicant filed the present application seeking a ruling from this Authority on the following issue: 1. The applicant acts as an intermediary between the truck owners and goods transportation agencies for transportation of goods by road. The applicant seeks clarification whether he will be classified under transportation of goods by road, which is exempt, or commission agents or goods transport agencies and under what HSN, his services will be classified and what will be the turnover? 5. Applicant's Interpretation of Law and Facts: 5.1 In the present case, the Applicant intends to start a business of transportation of goods by road, where the applicant plays a rol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n intermediary between truck owners and goods transportation agencies. The issue at hand is the classification of the service provided by the applicant by way of arranging trucks to the GTA and the rate of tax applicable for the said service. Intermediary under Goods and Services Tax: In terms of provisions of Section 2(13) of the IGST Act, 2017, an Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account. In terms of provisions of Section 2(5) of the CGST Act, 2017; 'Agent& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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