K M Trans Logistics Private Limited ., In re
Date: November 20, 2019
Subject Matter
Mere non-requirement of mentioning of any detail in E-way Bill does not affect liability of payment of GST on any service unless the service has been exempted. AAR ruling upheld.
Summary
1. In the present appeal, the appellant has taken a plea that the format of E-way Bill reproduced and discussed in the impugned order along with notes appended to the format of E-way Bill, has been wrongly quoted leading to mis-interpretation of the…
At the outset, we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Se…