Page 132 - GSTL_16 April 2020_Vol 35_Part 3

346 GST LAW TIMES [ Vol. 35
2020 (35) G.S.T.L. 346 (App. A.A.R. - GST - Raj.)

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, RAJASTHAN
Shri Rakesh Kumar Sharma, Member (Central Tax) and
Dr. Preetam B. Yashvant, Member (State Tax)
IN RE : K.M. TRANS LOGISTICS PRIVATE LIMITED
Order No. RAJ/AAAR/5/2019-20, dated 20-11-2019 in Appeal
No. RAJ/AAAR/APP/03/2019-20
1
Goods Transport Agency services - Transportation services provided
by appellants with own vehicles on the basis of Invoice(s) and E-way Bill but
without generating consignment notes - Details of consignor and consignee of
goods not being mentioned, it can be inferred that appellant will be providing
their own vehicles either to the raw material supplier or to the exporting units
for use in the transportation of goods which is raw material for the exporting
units - Lien of the goods if transferred and appellant becomes responsible for
the goods till its safe delivery to the consignee, services classifiable as Goods
Transport Agency services and issuance of consignment note or its non-
issuance not makes any difference - Mere non­issuance of consignment note in
such cases not makes them entitled for exemption from payment of GST -
However, if the vehicles provided to client on rental for use as per their re-
quirement, services classifiable as ‘rental services of transport vehicles’ - Ac-
cordingly, services to be provided by appellant will be liable to payment of
GST as specified under Notification No. 11/2017-C.T. (Rate) (as amended) read
with exemption Notifications, under the services relating to transportation of
goods or rental services of transport vehicle including supporting service, de-
pending upon the exact nature of activity to be carried out by them - Format of
E-way Bill, in whatever manner designed or amended, not relevant for decid-
ing the classification of the activity carried out by them. [paras 13, 14, 15, 16]
Appeal rejected
REPRESENTED BY : Shri Alok Kumar Kothari, Advocate, for the Assessee.
[Order]. - At the outset, we would like to make it clear that the provi-
sions of both the Central GST Act, 2017 and the 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, 2017
would also mean a reference to the same provisions under Rajasthan GST Act,
2017.
2. The present appeal has been filed under Section 100 of the Central
GST Act, 2017 (hereinafter also referred to as ‘the CGST Act’) read with Section
100 of the Rajasthan GST Act, 2017 (hereinafter also referred to as ‘the RGST Act’)
by M/s. K.M. Trans Logistics Private Limited, Jaipur, Rajasthan (hereinafter also
referred to as ‘the Appellant’) against the Advance Ruling No. RAJ/AAR/2019-
20/19, dated 29-8-2019 [2019 (31) G.S.T.L. 179 (A.A.R. - GST)].

________________________________________________________________________
1 On appeal from 2019 (31) G.S.T.L. 179 (A.A.R. - GST).
GST LAW TIMES  16th April 2020  252