GST on Services of arranging transport facility for customers

In re Balasubramanyam Saravana Perumal, Prop: Chitra Transport (GST AAR Andhra Pradesh)

Does the applicant bound to pay GST on the actual amount of commission retained by him for arranging transport facility to their customers or he has to pay GST on the entire amount received from his customers without deducting the commission; What is the rate of tax payable?

As per the lorry receipts issued by the applicant, he is rendering Goods Transport Agency services and his tax liability under GST law is as detailed below-

• The applicant is registered with GST as a service provider;

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