ITC admissible on GST paid on GTA service despite empty travel of vehicle during return journey

In re Vadilal Enterprises Ltd. (GST AAR Gujarat) Q1 & Q2. Who is the person liable to pay GST for transportation of goods of customers located by an independent agency engaged by the applicant, while refrigerated vehicles used for transportation of the applicant’s goods travelled back on return journey, after unloading and delivering the applicant’s goods at the destination and Who is the person liable to GST for transportation of goods of the customers located by an independent agency when the vehicles used for transportation of the applicant’s goods are used for further transportat...