Loading, Unloading, and Ancillary Services by GTAs Not Considered as Composite Supply if Invoiced Separately, Clarifies CBIC [Read Circular]
The CBIC clarified that ancillary services provided by GTAs during the transportation of goods should be treated as part of the composite supply of transport services.
By Navasree A.M - On October 13, 2024 4:43 pm - 2 mins read
The Central Board of Indirect Taxes and Customs (CBIC) has clarified that loading, unloading and ancillary services provided by Good Transport Agencies ( GTAs ) during the transportation of goods should be treated as part of the composite supply of transport services. The board issued the circular on 11th October 2024. Various representations received from…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
