Page 137 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : K.M. TRANS LOGISTICS PRIVATE LIMITED 351
(iii) Services of 2.5 Provided that credit of
goods transport agen- input tax charged on
cy (GTA) in relation to goods and services used in
transportation of supplying the service has
goods (including used not been taken [Please
household goods for refer to Explanation no.
personal use). (iv)]
Explanation. - “goods
transport agency”
means any person
who provides service
in relation to transport
of goods by road and
issues consignment
note, by whatever
name called.
(iv) Transport of 6 -
goods in containers by
rail by any person
other than Indian
Railways.
(v) Goods transport 9 -
services other than (i),
(ii), (iii) and (iv)
above.
10 Heading (i) Renting of motor- 2.5 Provided that credit of
9966 cab where the cost of input tax charged on
(Rental fuel is included in the goods and services used in
services of consideration charged supplying the service has
transport from the service recip- not been taken [Please
vehicles) ient. refer to Explanation no.
(iv)]
(ii) Rental services of 9 -
transport vehicles
with or without oper-
ators, other than (i)
above.
11 Heading (i) Services of goods 2.5 Provided that credit of
9967 (Sup- transport agency input tax charged on
porting (GTA) in relation to goods and services used in
services in transportation of supplying the service has
transport) goods (including used not been taken [Please
household goods for refer to Explanation no.
personal use). (iv)]
Explanation. - “goods
transport agency”
means any person
who provides service
in relation to transport
of goods by road and
issues consignment
GST LAW TIMES  16th April 2020  257