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"Transport of goods by road"classifiable under Service Code 996511

Shanti Prime Publication Pvt. Ltd. Classification of Service — The applicant is a registered partnership firm dealing in mining business.
The applicant had sought an advance Ruling on the following question :

“The combination of services of excavation of sand including loading with machinery at reach, Formation of Ramps and Maintenance of Roads, Transportation charges for the tractors/tippers2 of sand from reach to stockyard and Loading cost at sand from stockyard to lorries, whether is “Works Contract” or “Composite Supply” and what is the rate of tax on the consideration received therefor ?”.

No uniform opinion was arrived at by Members of the lower Authority on the question framed for Advance Ruling. Accordingly, they referred the matter to this Appellate Authority in terms of section 98 (5) of the Act.

Held that—
we hold that the principal supply involved in this case is ‘transportation of goods’ as held by the State Member and not ‘excavation of sand’ as held by the Central Member.

we hold that the vehicles used by applicant for transport of sand i.e, lorries / trucks (or tractors / tippers, as mentioned in the application) are not covered by the term ‘vessel’ appearing in the Notification-entry as held by the Central Member; the contrary opinion expressed by the State Member is found to be not legally correct. R. Vidyasagar Rao Constructions (Rvrc), In Re…. [2018] 4 TAXLOK.COM 13 (AAR-Telangana)