Transport of goods by road

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..... Transport of goods by road
Query (Issue) Started By: - THYAGARAJAN KALYANASUNDARAM Dated:- 13-4-2024 Last Reply Date:- 16-12-2024 Goods and Services Tax - GST
Got 2 Replies
GST
Dear Experts, One of my clients is running a Logistics business by transporting goods under the direction of CHA or the customers from the customs port to their factory location. He is running a private limite .....

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..... d company. His regular business activity is transporting the goods from one place to another place without entering into any agreement also not issuing any Consignment Note. Further, my client is not charging any tax on the transport charges by assuming he is exempted from GST vide Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 Tariff Heading 9965. Recently, he was audited by the GST d .....

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..... epartment but denied the exemption on the transaction and levied GST @ 18% on the entire turnover along with interest and penalty. I have a doubt, whether he will fall under notification 12/2017 @ Exempted rate (or) 11/2017 @ 18% tax. Please advise me on this, while searching judgment for tax on transport of goods, there are many advance rulings that upheld the rate of tax @ 18% and they fall und .....

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..... er Notification No.11/2017. At the time of personal hearing, the client also stated in their representation no tax is charged and also falls under the exemption category. Please let me know any supporting case law to get rid of this liability. Thanks in Advance. Reply By Amit Agrawal: The Reply: I feels that more clarity is required about what is really Dept's case against your client. K .....

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..... indly explain what is the classification of services - as determined by Revenue - to demand GST and also, kindly let us know the basis & documentary evidences relied by them for such classification. Kindly also explain why Dept. thinks that exemption is not available to your client. Reply By MANOJ JAIN: The Reply: Hi, In my humble opinion, it is exempt vide Notification No. 12/2017- Central T .....

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..... ax (Rate), Sl No. 18 heading 9985, which your client is taking benefit of, already. Regards, CA Manoj Jain
Discussion Forum - Knowledge Sharing .....

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