Stay Yourself Updated on GST
Advertisements
Service of transport, packing, loading, unloading & unpacking is GTA if it’s in relation to same goods: AAR
THE TELANGANA AUTHORITY FOR ADVANCE RULING UNDER GST IN THE CASE OF DRS DILIP ROADLINES LTD., decided on 26-4-2024
The AAR Judgement:- Services provided by assessee, a Goods Transport Agency (GTA), including packing, loading, unloading, and unpacking, qualify as GTA services under Sl 9(iii) of Notification 11/2017-Central Tax (Rate) as long as they are part of same agreement for transport of same goods, but not if they pertain to different goods.
Section 9 read with section 2(30) of Central Goods and Services Tax Act, 2017
Share this content: