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 May 2024 Year 2024 This

Classification of service - Supply of services including ...

Case Laws     GST

May 1, 2024

Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The Authority for Advance Ruling clarify that if the agreement for transport, packing, unpacking, loading, and unloading pertains to the same goods, then the activity falls under the category of Goods Transport Agency. However, if the services are in relation to different goods, they do not qualify as a Goods Transport Agency.

View Source

 


 

You may also like:

  1. Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.

  2. Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view...

  3. GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

  4. Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that...

  5. Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 -...

  6. Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and...

  7. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

  8. Classification of services - loading, transport and unloading of coal from mining - The service provided by the appellants have rightly been classified in the Goods...

  9. Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of...

  10. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

  11. Classification of services - single work order for carrying out the services - Trucking, loading and unloading of dolomite boulders from mines to crusher plant - Haulage...

  12. Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

  13. Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

  14. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

  15. Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly...

 

Quick Updates:Latest Updates