GST Payable on Transportation charges even if transporter is not a GTA

In Re. Dinesh Kumar Agrawal (AAR Maharashtra) Question: “Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”? Answer: Answered in the affirmative and same is liable to tax as a works contract as per provisions of section 2(119) of the GST Act. FULL TEXT OF ADVANCE RULING IS AS FOLLOWS:- The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act ...