GST Liability on Individual Truck Owners: Karnataka AAR

In re Karnataka Co-operative Milk Producers Federation Ltd. (GST AAR Karnataka)

The Karnataka Co-operative Milk Producers Federation Ltd. (KMF) recently sought an advance ruling on the applicability of Goods and Services Tax (GST) on services provided by individual truck owners for the transport of raw materials and finished goods. The ruling by the Authority for Advance Rulings (AAR) Karnataka delves into the intricacies of GST laws, especially concerning the classification of transporters as Goods Transport Agencies (GTA) and the implications of the Reverse Charge Mechanism (RCM)

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