Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Rate of GST - transportation of goods using the vehicle owned by ...


Supplier-Owned Vehicle Delivery Deemed Composite Supply; Not a "Goods Transport Agency Service" Under GST Rules.

August 29, 2019

Case Laws     GST     AAR

Rate of GST - transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department - As the entire supply of the food and delivery together is a composite supply, the transportation/ delivery alone is not a "Goods Transport Agency service".

View Source

 


 

You may also like:

  1. Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

  2. Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency -...

  3. Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

  4. Goods Transport Agency u/s 65 (105) (zzp) – A person becomes Goods Transport Agency only if he issued the consignment note - The rule says that if the person was a Goods...

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

  6. Classification of services - rate of GST - body building activity on the chasis provided by the principal - it is a supply of body of the vehicle and the activity of...

  7. Supply of leasing of the pre-owned motor vehicle - Rate of GST - The authority is of opinion that the supply of leasing of pre-owned vehicles cannot be treated as...

  8. 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...

  9. Exemption from GST - composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such...

  10. Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and...

  11. A recent Circular provides clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 regarding the place of...

  12. The Advance Ruling Authority addressed two key issues: 1) Whether a supplier, who is the owner of a vehicle, can charge GST on rental/hiring services under the Forward...

  13. GTA Service - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a...

  14. Good Transport Agency - demand of service tax - When consignment notes are not issued by the operator they cannot be considered as a "Goods Transport Agency" - AT

  15. Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and...

 

Quick Updates:Latest Updates