The Advance Ruling Authority addressed the issue of GST levy on ...

RCM - Individual truck owners providing transport services are considered Goods Transport Agency for GST purposes.

Case Laws GST

June 4, 2024

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 Authority held that individual truck owners qualify as Goods Transport Agency (GTA) as they issue consignment notes containing required details. The e-way bill must include the Transport Document Number, which acts as a goods receipt number. Failure to issue the transport document renders e-way bill issuance impossible. The definition of GTA includes any person providing road transport services and issuing consignment notes. Therefore, individual truck owners are deemed GTAs, necessitating GST payment by the service recipient as per CGST Act 2017 and relevant notifications.

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The Advance Ruling Authority addressed the issue of GST levy on ...

RCM - Individual truck owners providing transport services are considered Goods Transport Agency for GST purposes.

Case Laws GST

June 4, 2024

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