Authority for Advance Ruling — GTA– The applicant owner of goods transport vehicles. The service GTA rendered by applicant is classified under SAC 996791 which is covered under reverse charge. The applicant sought an advance ruling as to (i) whether the service rendered by the Applicant to POSCO ISDC Pvt. Ltd. as a sub-contractor would be classified as GTA service when the service rendered by POSCO ISDC Pvt. Ltd. as the main contractor, is already classified as GTA service, (ii) whether the Applicant would be right in charging GST @12% under Forward Charge mechanism to POSCO ISDC Pvt. Ltd. in terms of Notification No. 20/2017-, (iii) whether POSCO ISDC Pvt. Ltd. would be eligible to claim credit of the 12% GST charged by the Applicant, (iv) Procedurally, is it correct to have two GTA Service Providers and two consignment notes for the same movement of goods.
Held that:- The Hon’ble Authority for Advance Ruling held that for a single transaction and the same movement of goods, there cannot be multiple consignment notes. The applicant cannot charge GST @12% under Forward Charge mechanism as a GTA, in terms of the said Notification No. 20/2017-C.T. (Rate). Further held as regards ITC, the proper person to raise this question would be POSCO and not the applicant and as regards, procedures, the Authority does not deal with the issue of procedures to be followed by applicants.— Liberty Translines, In Re… [2020] 22 TAXLOK.COM 126 (AAR-Maharashtra)