Classification of Service — Authority for Advance Ruling — GTA – The Applicant is a Govt. body and sole agency for removal and sale of forest produce from the entire forest area in Uttarakhand. The applicant after felling trees gets timber transported to its sale depots. For this purpose they hire truck transporter. The applicant itself fills Form 2.1 for transportation of goods. The truck transporter after delivering the goods receives Form 3.3 from depot officer of applicant. For completion of such process, the transporter use their own trucks and sometimes the transporter hire the trucks for intended purpose. The transporters do not issue any consignment note. The applicant has sought an advance ruling in terms of Notification no. 13/2017-Central Tax (Rate) dated 28.06.2017 as to (a) whether a person, unregistered with GST, providing road transport services by his own truck as GTA for RCM under GST; (b) will issuance of E-way bill, Form 2.1 & 3.3 by or to road transporter who is unregistered with GST, providing road transport services by his own truck, be treated as consignment note for GST-RCM purposes; (c) whether a person, unregistered with GST providing road transport services by hiring trucks from third party, to applicant, will be treated as GTA for RCM under GST; (d) will issuance of E-way bill, Form 2.1 & 3.3 by or to road transporter who is unregistered with GST providing road transport services by hiring trucks from third party be treated as consignment note for GST-RCM purposes.
Held that:- The Hon’ble Authority for Advance Ruling ruled that Services received from the unregistered transporters by the applicant falls under the definition of “GTA” services in terms of Notification No. 11/2017-CT (Rate) dated 28.06.2017 and the same are covered under “RCM” in terms of Notification No. 13/2017-CT (Rate) dated 28.06.2017. Further ruled that Form 2.1 issued by the applicant can be considered as a consignment note.—Uttarakhand Forest Development Corporation, In Re… [2020] 24 TAXLOK.COM 045 (AAR-Uttarakhand)