Case Law Details
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 arrangement services on behalf of the consignor or consignee); freight consolidation and break-bulk services.
Service code Heading 996799 includes; type rating services (aircraft-specific permits for flying a particular type of plane); liquefaction and regasification of natural gas for transportation; radio navigational aid locating services, such as GPS (global positioning system) provision.
From the submissions made by the applicant we find that applicant is a ‘GTA’ providing ‘Goods Transport Agency Services’ and the services provided by them are transport of goods by road in subject case, they have a contract/agreement with POSCO group companies to provide transportation services wherein they undertake dispatch of consignments by road for POSCO group companies. We find that they are rendering Goods Transport Services to POSCO group of Companies directly.
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