Input tax credit of GST charged by third-party transporters

In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra) Q 1. What will he the classification of the services (whether under service codes 996511 or 996791 or 996799 or any other) of the Applicant in case the Applicant issues the consignment note however, the actual transportation is done through the third-party transporter (who also issues the consignment note)? As per the Explanatory Notes to the scheme of Classification of Services, the service code Heading 996791 includes; freight brokerage services; freight forwarding services (primarily transport organization or arrangem...