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Arranging lorries from owner for transport facilities of customers & issuing lorry receipts is GTA services

November 30, 2019[2019] 111 507 (AAR - ANDHRA PRADESH)

GST : Where activity of applicant is to engage lorries from lorry owners to provide transport facilities to their customers, while acting as agent between their customers, who required transport facility and lorry owners, since applicant is issuing lorry receipt (LR) under name, containing details of GST registration, truck number, date of issue of LR, consigner name and consignee name with address, nature of goods for transport, invoice issued by consigner, weight, freight charges and also mentions who has to discharge service tax, applicant is issuing consignment note and is providing transport service and is 'Goods Transport Agency' within definition of clause (ze) of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. Further tax on transport of Goods by Road Services (GTA service) rendered by applicant to any customer registered under GST and located in taxable territory, unless exempt under Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, is payable by recipient/s of service under reverse charge mechanism (RCM) prescribed under Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017 as amended by Notification No. 22/2017-Central Tax (Rate), dated 22-8-2017

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