Case LawRAJ/AAR/2019-20/19
K M Trans Logistics Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- August 29, 2019
- Type:
- Advance Ruling
- Members:
- J P Meena, Hemant Jain
Subject
Providing GTA service without issuing LR/GR/Consignment note is not correct
E-Way BillGTA
Summary
1. Does Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter will covered under exempted supply/non GST supply. To issue an E-way bill, it is mandatory to mention the transpor…
Judgement
Note:- Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provis…