Exemption from GST — In the instant case, applicant is seeking an advance ruling in respect of the following issue—
Whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 - Central Tax (Rate) dated 28th June, 2017
Held that— the applicant is not transporting the goods but is hiring the services of a GTA to undertake the transportation of goods by road & is claiming to be discharging GST liability under Reverse Charge Mechanism and in such a situation he is a recipient of such service and is not a supplier thereof.
Thus from the detailed facts of the case as put before us, as per the first and second contracts referred, there is no doubt that both these contracts consisting of cross fall breach provisions are in the nature of ‘Composite supply of Works Contract’ which is a service & would be taxable@ 18% in terms of Sr. No. 3(11) of Notification No. 11/2017-Central tax (Rate) dated 28.06.2017 & artificial bifurcation of contracts & scope of work as claimed by the applicant to go out of the scope of correct tax liability is not legal and proper.
Ruling—No exemption from GST for supply of transportation service. — Cable Corporation of India Limited, In Re — [2018] 6 TAXLOK.COM 51 (AAR-MAHARASHTRA)