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TMI Blog2024 (6) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the transporters quoted with least price and also fulfilled the criteria's as mentioned in the tender documents. Most of the transporters who participated in the tender process are individual truck owners. 3. In view of the above, the applicant has sought advance ruling in respect of the question that "Whether services provided by individual truck, owners for transport of raw materials & finished goods including loading and unloading are liable for GST'? 4. Admissibility of the Application: The applicant claimed that the question on which advance ruling has been sought is with regard to "Determination of the liability to pay the tax on any goods or services or both" which is covered under Sections 97 (2) (e) of the CGST Act 2017 and hence the instant application is admissible. 5. BRIEF FACTS OF THE CASE: The applicant furnished the following facts relevant to the issue: 5.1 The transportation services are broadly classified into the following categories a) Transportation of raw materials/finished goods from godowns to Manufacturing plants including loading & unloading b) Transportation of raw Materials from vendor location to the manufacturing plant c) Tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered 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. Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. Provided further that nothing contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency. 6.6 From the above definitions, it can be understood that the transporters who are issuing a consignment note with the above specified details are classified as GTA and the transporters who are not issuing consignment note could be classified as other than GTA may be GTO (Goods transport Operator). 6.7 Further, in terms of S. No. 18 of notification 12/2017-Central tax rate, any services provided by way of transportation of goods; a) By road except the services of i. A goods transportation agency ii. A courier agency b) By Inland waterways are taxed at Nil rate. 6.8 They also provided sample work orders, invoices issued by the clients for reference. Further the applicant would submitted that the few persons who are providing transportation services have provided the declarations specifying that they are not registered as GTA, and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods along with the invoice/ Delivery Challan and e-way bill raised by the units or vendors wherever applicable with transport vehicle; the transporters are not issuing any other documents like consignment notes to the units and the transporters submit the invoices at the end of the month with details of goods transported during the said month. 11. The applicant further submitted that vide entry No. 1 of Notification 13/2017-Central Tax (Rate) dated 28th June 2017, the supply of services to specified categories of persons by the goods transport agency is notified as a service liable under RCM and the applicant is covered under the list of said specified categories of service recipient. Goods Transport Agency has been defined under serial No. ze of Notification 12/2017-Central Tax (Rate) dated 28/06/2017 to mean "any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called." 12. In view of the foregoing the applicant sought advance ruling in respect of the question Whether services provided by individual truck, owners for transport of raw materials & finished goods including loading and unloading are liable for GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective sugar factories. The transporter, in case of any hindrance, can leave the molasses to the maximum extent of 150 Kgs and if it exceeds the amount for the balance / left out molassess will be deducted from the transporter's bill. (v) The contractor shall transport the molasses within the time given/prescribed by the State Excise Department and any loss due to non-transportation within the stipulated time will be deducted in the contractor's bill / security deposit. (vi) Transportation of molasses has to be made scrupulously and the rules/regulations of the Department of Excise shall follow strictly. If any difference/deviation/illegal act is found contractors will be held solely responsible. (vii) The extension of permit for transportation of molasses, if required, has to be obtained from the Deputy Commissioner of Excise by the contractor themselves. (viii) The contractor must have the insurance for the full/total amount of molasses to be transported, else contractor will be held responsible for the loss that may be incurred. (ix) The difference in weight of molasses transported, if any, is allowed up to 40Kgs only and beyond the said quantity respective a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency. 16. In view of the foregoing a consignment note is a document issued by a transporter against the receipt of goods for the purpose of transporting the goods by road in a goods carriage with the lien on the goods being transferred to the transporter and the transporter of the goods becomes responsible for the goods till it's safe delivery to the consignee. It is observed, from the contract and invoices, that consolidated monthly invoices are being issued in respect of the transportation of molasses during the respective month as per the contract/agreement and that the lien of the goods has been transferred to the contractor, who is responsible for the said goods till safe delivery to the consignee. Further a consignment note, a serially nu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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