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 September 2020 Year 2020 This

Classification of services - GTA Services or not (SAC 996791) - ...

Case Laws     GST

September 29, 2020

Classification of services - GTA Services or not (SAC 996791) - sub-contractor - The Appellant is simply hiring out their transport vehicles to M/s. Posco ISDC Pvt. Ltd. for a consideration, hence, their services would be classified under the Heading 9966 bearing the description “rental services of transport vehicles”. - AAAR

View Source

 


 

You may also like:

  1. 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...

  2. Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific...

  3. GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

  4. Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for...

  5. 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...

  6. GTA Service - appellant hired trucks owned by other persons on annual contract basis for transport of Readymix Concrete - the activity would not fall within the GTA Services.

  7. The Appellate Authority for Advance Ruling (AAAR) rejected the classification under SAC Heading 9986 (support services to oil and gas extraction) and SAC Heading 9983...

  8. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  9. Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and...

  10. Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at...

  11. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

  12. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

  13. Classification of supply - GTA Service - Sub-contracting activity - one consignment note issued by the contractor and second consignment note issued by the...

  14. Challenged the Ruling pronounced by AAR - Nature of activities as per the EPC Contract - The AAAR concluded that the services provided by the appellant, involving the...

  15. Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was...

 

Quick Updates:Latest Updates