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TMI Blog2020 (10) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... n application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling on:- (i) Whether the services taken by the applicant from the owner of the Goods transportation vehicle, are exempt or taxable? (ii) If such services are taxable, what will be the classification of such services? (iii) If such services are taxable, whether the applicant is liable to pay the tax thereon under reverse charge mechanism as per Sec 9(3) of Central Goods and Services Tax, 2017? (iv) If the applicant is liable to pay the tax on reverse charge basis, then what is the rate at which tax would be applicable? (v) If the supply is taxable, whether the applicant will be able claim ITC for the GST paid on this supply. 2. Facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sport agency, a means of transportation of goods are exempt. 3.2 The applicant has classified the services received by them as Hiring of Goods Transportation Vehicle. 3.3. Since, as per applicant the discussed supply is exempt, no liability under Reverse Charge Mechanism shall arise to the Applicant vide Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017. 3.4. Since, the Supply is exempt in view of the applicant, no tax rate shall be applicable on the same. 3.5. Since, the supply is exempt in view of the applicant, no ITC can be claimed by the applicant. 4. Personal Hearing:- Keeping with the established principles of natural justice, personal hearing in the matter was extended to the applicant and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 357;िप्रा /2020 /937 रायपुर दिनांक 06.10.2020 opined that as per Notification No-12/2017 Central Tax (Rate) dated-28.06.2017, vide Sr. No.22(b) the services by way of giving on hire to a goods transport agency, a means of transportation of goods is exempt under HSN Code 9966. As the above service is exempt under GST therefore the provisions of Reverse Charge Mechanism and the availment of ITC does not arise. 5.2 The legal position prevailing under Service Tax is being continued under the GST regime. The services of transportation of goods by road (except services of GTA) continue to be exempt even under the GST regime. In so far as he serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispensable condition and is a must for a supplier of service to be considered as a Goods Transport Agency. If consignment note is not issued by the transporter, the service provider will not come within the ambit of goods transport agency. 5.5 The applicant has in their application submitted that they would be issuing consignment notes while providing the services of Transportation of goods. Thus the applicant is a Goods Transport Agency GTA and it is in this context, they have sought advance ruling as regards taxability, its classification, rate of tax and eligibility to Input tax credit, on the services of receipt of transportation vehicles on hire from the persons who own such Goods Transportation Vehicle to be used for providing the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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