Levy of GST — The activity of the applicant is to engage Lorries from lorry owners to provide transport facilities to their customers, while acting as agent between their customers, who require transport facility and lorry owners. The applicant states that after collecting the transport charges from his customers, he pays the requisite amount payable to the lorry owners, keeping some commission with him, for having arranged the transport facility to the customers. The Appellant sought Advance Ruling on the question that Does he bound to pay GST on the actual amount of commission retained by him for arranging transport facility to their customers or he has to pay GST on the entire amount received from his customers without deducting the commission; & what is the rate of tax payable? The Authority ruled out that the profit i.e. commission earned by procuring/ obtaining trucks from the owners is not taxable in the hands of GTA. — Balasubramanyam Saravana Perumal, Prop: M/S Chitra Transport, In Re… [2019] 14 TAXLOK.COM 099 (AAR-AP)