9911796707
TMI Blog2021 (8) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... visions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by an unregistered applicant, M/s. Deeraj Goyal (hereinafter referred to as applicant). 3. Brief Facts of the case: The applicant acts as intermediary between truck owners and goods transport agencies for which he earns commission from truck owners which is deducted from the amount received by them from goods transport agency and paid to truck owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TA as they are not issuing consignment note and the goods transportation tender is received by the GTA from the companies. Hence the applicant claims that the amount retained by him forms his income and turnover which is very low and obtained as a result of bargain from the truck owners. 6. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 22nd October 2020, for which the applicant, CA. Deeraj Goyal attended and reiterated the submissions already made. 7. Discussion and Findings: 7.1 We have examined the issues raised in the application. The taxability and the applicable rate of tax for the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport Agency and liable to be taxed @18% (9% CGST+ 9% SGST) as per the Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. In view of the foregoing we rule as under. RULING (Under Section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) Question: Whether the applicant will be classified under transportation of goods by road, which is exempt or commission agents or goods transport agencies and under what HSN code his services are classified and what will be the turnover? Answer: The applicant will be classified as 'Agent' providing supporting service for transportation of goods under heading 9967(ii) as per the Notification No. 11/2017 Central Tax (Rate) and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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