Case Law Details
Case Name : In Re. Dinesh Kumar Agrawal (AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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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.
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