9911796707
TMI Blog2024 (11) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... goods transport agency to an unregistered person, including an unregistered casual taxable person, other than certain specified recipients. The term goods transport agency is defined in para 2 (ze) of the Notification supra, goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. In the instant case the applicant has nowhere claimed to have issued a consignment note in relation to transport of goods and therefore his claim that he is providing goods transport agency service is not justified. It is also observed that applicant is providing a bundle of services of customs clearance (CHA service), loading unloading services, port handling, lin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the supply of pure service made by our organization, (being a GTA- cum-Packing Moving Company) to or on behalf of a foreign entity unregistered in India (unregistered person), is exempt from charge of GST under Notification No.32/2017-Central Tax (Rate) dated 13-10-2017 (entry number 21A) IGST Notification No.33/2017-IGST(Rate) dated 13-10-2017 (entry number 22A)? 4. Admissibility of the Application : The advance ruling sought by the applicant on the question, at para 3 supra, is in respect of the issue of (i) applicability of a notification issued under the provisions of the CGST/KGST Act 2017, which is covered under Section 97(2)(b) and hence the application is admissible under Section 97(2)(b) of the CGST/KGST Act 2017. 5. BRIEF FACTS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d foreign clients and no materials are used in providing such services; they receive the consideration from foreign client (un-registered person in India) but not from any other person(s), in convertible foreign currency; the foreign client is neither a registered entity in India under GST Acts nor has any permanent/ temporary place of business in India. 6. Applicant's Interpretation of Law : The applicant submits their interpretation of law about the question raised, inter alia stating as under: 6.1 The services being provided are of the nature of pure service as the said services do not involve supply of any materials and thus the said supply is exempt from GST. 6.2 Supply of pure service in India by an Indian GTA entity (Goods Transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant the submissions made by their learned representative during the time of hearing. 10. The applicant submitted that they are into the business of GTA (Goods Transport Agency) and packing, moving, transportation, customs clearing through CHA and related supporting services; they provide services to the foreign client (unregistered person / entity), who are also in the same line of business, who export the consignments of their customers, intend to relocate to India, for ultimate use/consumption in India on Door to Door Delivery basis, by making all customs formalities abroad and collect the entire Door-to-Door delivery charges f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section, Heading, Group or Service Code (Tariff) Description of Services Condition (1) (2) (3) (4) (5) 21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered 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 for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partners ..... X X X X Extracts X X X X X X X X Extracts X X X X
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