Case Law Details
In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana)
Broad category of Goods Transport services are classified with a 4-digit Code as Heading 9965. Under the said classification, ‘Land Transport services’ is a sub-classification with 5-digit Code i.e, Group 99651. The said sub-classification is further divided into four categories of services, each with a six-digit Service Code (Tariff). The said four categories pertain to different forms / modes of transport i.e, road transport, rail transport, transport via pipeline and the residual entry covering such Land transport services other than those specified in the earlier three Service Codes.
The impugned services, being road transport services of goods evidently fall under Service Code (Tariff) 996511 which covers the specific description as “Road Transport of Goods… by trucks / other vehicles”. The other two specific Service Codes 996512 and 996513 pertain to Railway Transport and transport via pipeline, which are not applicable to the applicant’s case. In as much as by specific description of ‘road transport by trucks/ other vehicles’ the impugned services are covered by the Service Code 996511, the application of residuary entry i.e, Service Code 996519 does not arise.
On the aforesaid basis, we therefore hold that the classification of the services rendered by the applicant which have been held to be “composite supply” and in which the principal supply is found to be ‘transport of goods by road’ are correctly classifiable under the Service Code (Tariff) 996511 under the Scheme of Classification of services laid down in Annexure to Notification No. 11/2017- Central Tax (Rate) dated 28-6-2017.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING TELANGANA
Please become a Premium member. If you are already a Premium member, login here to access the full content.
