Page 134 - GSTL_16 April 2020_Vol 35_Part 3

348 GST LAW TIMES [ Vol. 35
ceipt Number or Forwarding Note number or Parcel way bill number issued by
railways or Airway Bill Number or Bill of Lading Number”.
5.3 From Note 3, it is amply clear that transport document number re-
fers to the following :-
(a) GRN issued by Railways
(b) Air way bill no. issued by airways
(c) Bill of lading issued by shipping lines
5.4 Nowhere in the E-way Bill format is a requirement of mentioning
the Consignment Note No./LR/GR issued by Goods Transport Agency or trans-
porter. Thus there is no requirement of mandatory issuing consignment note or
LR/GR by the transporter.
5.5 E-way Bill can be generated without generating Consignment
note/LR/GR. Presently the E-way Bills are generated on the GST portal without
mentioning of Consignment note /LR/GR.
5.6 The finding of the Advance Ruling that without issuing Consign-
ment note/LR/GR goods cannot be transported or E-way Bill cannot be issued is
wrong as practically on GST portal the E-way Bills are being generated without
having consignment note/LR/GR.
5.7 Since there is no consignment note issued, thus, the services are out
of the purview of GST and will categorize as non-taxable service/non-GST sup-
ply.
Personal Hearing :
6. A personal hearing in the matter was held on 4-11-2019. Sh. Alok
Kumar Kothari, Advocate, authorized representative of the appellant, appeared
for personal hearing on 4-11-2019. He reiterated the submissions already made in
their appeal memorandum. He had nothing further to add.
Discussion and Findings :
7. We have carefully gone through the appeal papers filed by the ap-
pellant, the Advance Ruling pronounced by the Rajasthan Authority for Advance
Ruling and written as well as oral submissions made by the authorized repre-
sentative of the appellant at the time of personal hearing held on 4-11-2019. We
find that the appellant vide its application dated 12-6-2019 filed before the Raja-
sthan Authority for Advance Ruling, had requested for Advance Ruling on the
following two points :-
(1) Does Transportation by own vehicles on the basis of Invoice(s) and
E-way Bill without issuing the LR/GR by the Applicant Transporter
will [be] covered under exempted supply/non-GST supply?
(2) 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?
8. In pursuance of the aforesaid application dated 12-6-2019, the Raja-
sthan Authority for Advance Ruling in its Ruling No. RAJ/AAR/2019-20/19,
dated 29-8-2019, has pronounced its Ruling as under :
(a) The applicant is a registered GTA Service provider under GST and
is not exempted from paying GST.

GST LAW TIMES  16th April 2020  254