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2020 ] IN RE : K.M. TRANS LOGISTICS PRIVATE LIMITED 347
Brief facts of the case :
3.1 The appellant M/s. K.M. Trans Logistics Private Limited, Jaipur,
Rajasthan are registered under GST Law with GSTIN 08AACCK0420F1Z4 and
engaged in providing transport services to various manufacturers of motor vehi-
cles for carrying their vehicles from the factory to the various cities in India
where the authorised dealers are located. The appellant is having registered of-
fice at Jaipur. The appellant stated that the goods will be transported using its
own vehicles/lorries under E-way Bill Rules but there will be no generation of
consignment note and therefore, is claiming that the services are out of the pur-
view of GST and will categorise as non-taxable service.
3.2 The appellant filed an application dated 12-6-2019 before the Raja-
sthan Authority for Advance Ruling and sought Advance Ruling on the follow-
ing questions :-
(i) Does Transportation by own vehicles on the basis of Invoice(s) and
E-way Bill without issuing the consignment note by the Appellant
Transporter will [be] covered under exempted supply/non-GST
supply?
(ii) Does Rule 42 of the CGST Rules, 2017 will also apply in case where
there is GST and Non-GST Supplies and there is a common con-
sumption of input and input services?
3.3 The Rajasthan Authority for Advance Ruling, vide Advance Ruling
No. RAJ/AAR/2019-20/19, dated 29-8-2019, have decided the aforesaid applica-
tion, wherein it has been held that -
(i) The appellant is a registered GTA Service provider under GST and
is not exempted from paying GST.
(ii) Where the goods or services or both used by the registered person
partly for effecting taxable supplies including zero-rated supplies
and partly for effecting exempt supplies, the amount of credit shall
be restricted to so much of the input tax as is attributable to the said
taxable supplies including zero-rated supplies as per provisions and
procedure prescribed under Section 17(2) of GST Act read with Rule
42 of GST Rules, 2017.
4. Aggrieved by the aforesaid Ruling (i) above, the appellant has pre-
ferred the present appeal before this forum.
Grounds of appeal :
5. The appellant in its Appeal has, inter alia, mentioned the following
grounds of Appeal :
5.1 That the Appellants are placing reliance upon the Notification No.
12/2018-Central Tax, dated 7-3-2018. Through this Notification, the E-Way Bill
rules were amended and format of Form GST EWB-01 along with notes append-
ed to it was part of the Notification. The format of E-Way Bill was reproduced
along with notes appended to the format of E-way Bill in the impugned order of
the Rajasthan Authority for Advance Ruling which is not correct. Note No. 2 of
E-way Bill had wrongly been quoted leading to misinterpretation of the require-
ment of details at column referring “Transport Document Number”.
5.2 The Transport Document No. as required at point B.2 of Part B of
the E-way Bill is described at Note 3 of the notes appended to the format says :
“Transport Document number indicates Goods Receipt Number or Railway Re-
GST LAW TIMES  16th April 2020  253