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Question related to issuance of Consignment Note by subcontracted transporter cannot be answered to applicant: MH AAR

July 27, 2020[2020] 117 taxmann.com 754 (AAR - MAHARASHTRA)
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GST : Where applicant, engaged in providing transportation services to 'POSCO' group of companies, issues consignment notes, however, actual transportation is done through third party transporters, applicant can still be considered as Goods Transport Agency (GTA) and, thus, services rendered by applicant are classifiable under Heading No. 9965.

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