Page 135 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : K.M. TRANS LOGISTICS PRIVATE LIMITED 349
(b) 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.
9. The appellant is not satisfied with the above Ruling (i) and has there-
fore, filed the present Appeal before this forum.
10. The appellant in the Appeal Memo has submitted that vide Notifi-
cation No. 12/2018-Central Tax, dated 7-3-2018, the E-way Bill rules were
amended and the format of Form GST EWB-01 along with notes appended to it
was part of the Notification; the format of E-way Bill reproduced in impugned
order of the Rajasthan Authority for Advance Ruling (RAAR), is not correct.
Note No. 2 of E-way Bill has wrongly been quoted by the RAAR leading to mis-
interpretation of the requirement of details at column referring “Transport Doc-
ument Number”. The Transport Document No., as required at point B.2 of Part B
of the E-way Bill, is described as “Goods Receipt Number or Railway Receipt
Number or Forwarding Note number or Parcel way bill number issued by rail-
ways or Airway Bill Number or Bill of Lading Number”, at Note 3 of the notes
appended to the format. From Note 3, it is amply clear that transport document
number refers to GRN issued by Railways/Air way bill no. issued by air-
ways/Bill of lading issued by shipping lines. Nowhere in the E-way Bill format is
a requirement of mentioning the Consignment Note No./LR/GR issued by
Goods Transport Agency or transporter. 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. The find-
ing of the Advance Ruling that without issuing Consignment note/LR/GR
goods cannot be transported or E-way Bill cannot be issued is wrong as practical-
ly on GST portal the E-way Bills are being generated without having consign-
ment note/LR/GR. 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 supply.
11. The appellant/applicant, vide its application dated 12-6-2019 filed
before the Rajasthan Authority for Advance Ruling, had stated that the appellant
is a service provider having its registered office at Jaipur, Rajasthan, and provid-
ing transport services to various manufacturers of motor vehicles for carrying
their vehicles from the factory to the various cities in India where the authorised
dealers are located. The Appellant further stated that he has entered into agree-
ment with various parties and will be providing transportation services with
own vehicles but without having LR/GR. The appellant sought Advance Ruling
as to whether transportation by own vehicles on the basis of Invoice(s) and E-
way Bill without issuing the LR/GR by the Appellant Transporter will [be] cov-
ered under exempted supply/non-GST supply. The appellant, in the appeal
memorandum described the activity to be undertaken as under :
(i) That the appellant is providing a service of transport of certain raw
materials to some exporting units using their own motor vehi-
cles/lorries.
(ii) That the goods will be transported under E-way Bill rules but there
will be no generation of consignment note.
GST LAW TIMES  16th April 2020  255