Home Highlights February 2019 Year 2019 This

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1. The Advance Ruling Authority addressed the issue of GST levy on services provided by individual truck owners for transporting raw materials and finished goods. The...

2. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

3. Scope of Advance Ruling - GTA Services or not (SAC 996791) - sub-contractor - hiring out their transport vehicles - whether the order of AAR has imposed restrictions on...

4. Reverse Charge Mechanism - GTA Service - The argument that since the service providers are mostly individual truck owners do not fall under goods transport agency is not...

5. The ruling pertains to the exemption from GST on pure services provided by a Goods Transport Agency (GTA) to an unregistered foreign entity. The applicant, a...

6. Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the...

7. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

8. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

9. Disallowance under section 40A(3) - Cash purchase - cash payments through truck drivers - According to the assessee, the truck driver acts as an agent of the assessee. -...

10. Detention of trucks - Trucks carrying smuggled goods - being a truck owner, the appellant has transported the goods in good faith. Therefore, the confiscation of the...

11. Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax...

12. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

13. GTA Services - whether the “Transit Mixer” used by the respondents to transport the “ready mix concrete” manufactured by them to their customers would attract the...

14. CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics,...

15. TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of transportation contracts - the registration number of trucks/truck owner would not be relevant for the purpose of...