Uttarakhand Forest Development Corporation ., In re
Date: May 29, 2020
Subject Matter
For being treated as a Goods Transport Agency (GTA), issuance of consignment note is NOT a must
Summary
The purpose of issuing consignment note indicates that the lien on the goods has been transferred to the transporter and the transporter becomes responsible for the goods till its safe delivery to the consignee. In the present case also, by issuing F…
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Uttarakhand Forest Development Corporation, 73-Nehru Road, Dehradun, Uttarakhand (here in after referred to as ‘the applicant*) is registered with the GSTN having Registration No. 05AAALU0009M0ZG and seeking advance ruling on t…