Individual Truck Owners Providing Services for Transportation of Raw Materials and Finished Goods Liable for GST: AAR [Read Order]
The AAR emphasised that the nature of the document issued during transportation is not the determining factor for GST liability but the essence of the service provided
The Authority for Advance Rulings ( AAR ) in Karnataka ruled that the services provided by individual truck owners for transport of raw materials and finished goods, including loading and unloading, are liable to GST and fall under the category of the Goods Transport Agency ( GTA ). The applicant, M/s Karnataka Milk Federation (…
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