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As per Para 2(ze) of Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017 “Goods Transport Agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
This article provides clarity on the non-taxability of lorry hire income under GST, backed by relevant legal provisions, notifications, and case law.
The Commercial Taxes Department, Karnataka, busted a prominent group operating multiple coaching institutes in Vijayapura for alleged evasion of Goods…
GST demand for transportation of minerals, such as coal, to mining companies has led to a number of litigations. Carriers…
The CESTAT, Chennai in the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal…
Timeline to submit Declaration V by GTA to dept for FY 2023-24 is extended till 31.05.2023. For newly registered GTA or who commences new business may exercise forward charge by submitting Declaration V within the time prescribed in this notification.
The CESTAT, Mumbai in M/s. Auto Cars v. Commissioner of Central Excise and Service Tax, Aurangabad [Service Tax Appeal No.…
The AAR, Chhattisgarh in the matter of M/s Prahallad Ray Rekhraj Agarwal [AdvanceRulingNo. STC/AAR/04/2020/39 dated October 8, 2020] has ruled…