Case LawAdvance Ruling No. ST/AAR/04/2020/39
Prahallad Ray Rekhraj Agrawal ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- October 8, 2020
- Type:
- Advance Ruling
- Members:
- Sonal Mishra, Rajesh Singh
Subject
No GST on services by way of giving on hire to a GTA
ExemptionReverse Charge MechanismGTA
Summary
1. The services by way of giving on hire to the Applicant (goods transport agency) a means of transportation of goods, is taxable at Nil rate as per entry No. 22 (b) of Notification number 12/2017-Central Tax (Rate) dated 28th June 2017 ii. The above…
Judgement
[U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] No. STC/AAR/04/2020/39 Raipur Dated 08/10/2020 M/s Prahallad Ray Rekhraj Agrawal, Bazar Para, Neora, Raipur Chhattisgarh [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling on :- (i)…