TRANSPORT SERVICES WITHOUT LR/GR STILL GTA SUPPLY; GST APPLICABLE: ITC RESTRICTED TO TAXABLE SUPPLIES

TRANSPORT SERVICES WITHOUT LR/GR STILL GTA SUPPLY; GST APPLICABLE: ITC RESTRICTED TO TAXABLE SUPPLIES

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title- M/s K M Trans Logistics Private Limited

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2019-20/19

Date of Judgment/Order- 29th August 2019

IMPORTANT PARAGRAPHS

Para No. 2. OUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT:

• Does Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter will covered under exempted supply/ non GST supply.

• Does Rule 42 of the CGST Rules 2017 will also apply in case where there is GST and Non GST Supplies and there is a common consumption of input and input services?

RULING

In view of the foregoing, we rule as follows:-

• The applicant is a registered GTA Service provider under GST and is not exempted from paying GST.
• Where the goods or services or both used by the registered person partly for effecting taxable supplies including zero-rated supplies and partly for effecting exempt supplies, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies as per provisions and procedure prescribed under Section 17(2) of GST Act read with Rule 42 of GST Rules, 2017.