Liberty Translines ., In re
Date: March 5, 2020
Subject Matter
For a single transaction and the same movement of goods, there cannot be mulltiple consignment notes
Summary
In the transportation industry there are situations where one transporter (in this case, POSCO) takes the help of another transporter (in this case, the applicant) by way of sub-contracting the work. The other person (in this case, the applicant) bil…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Liberty Translines , the applicant, seeking an advance ruling in respect of the following questions. 1. Considering the nature of transaction, under the…