Page 112 - GSTL_11th June 2020_Vol 37_Part 2

198 GST LAW TIMES [ Vol. 37
12. Minimum quantity : we assure to provide a minimum load of 745 cum per
month per vehicle. In case the actual transportation is less than 745 cum we shall
pay for minimum quantity of 745 cum.
15. Escalation :
The rates per km at Rs. 20.34 mentioned in clause 11(b) are on the basis of
diesel prices of Rs. 34.13 per litre. In case of any variation in rates of diesel
the transportation charges payable shall be increased by Rs. 0.58 per km for
each Re. 1.00 of increase in diesel rates.
22. You will carry out all operation and maintenance activities at your cost. You
will maintain all vehicles used for providing the services under this agreement in
good working condition with periodical servicing and repair.
26. Unloading Time :
The Ready Mix Concrete is a product which has a low setting time and in
case if material is not unloaded within 4 hours of loading time, then vehicle
driver should inform the Company Representative and follow his instruc-
tions regarding diversion/unloading of the material, so that setting of the
material is avoided. In case of setting of the material is bowl unit for the
above reasons, the cost of removing the material will be borne by the com-
pany. But in case delay is on account of transit time due to fault of driver
then cost of removing the material from bowl will the borne by you.
32. Your drivers and cleaners/helpers shall take all precautions to ensure
that the material loaded in the Bowl is delivered at the customers' sites in
good condition. In case of any loss due to improper conduct by your people
the loss shall be recovered from your bills at the rate of Rs. 3000.00 per cum.
36. Receipts of Goods :
You will issue consignment notes for all loads and obtain proper receipts
from the customers after the goods are delivered. You shall provide us the copies
of consignment notes and of customer acknowledgements and also submit
reports to us in the formats supplied by us at the required intervals.”
(emphasis supplied)
13. The basic terms remain the same for the second and third work or-
ders, except for a change in the transportation charges and the medium quantity.
14. Having reproduced the essential terms of the work orders, it will
now be appropriate to refer to the relevant provisions in regard to the pre-
negative and the post-negative list.
Pre-Negative List
15. Section 65(50b) of the Act defines a ‘goods transport agency’ as fol-
lows :-
“65(50b) ‘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;”
16. The corresponding taxable service under Section 65(105)(zzp) is as
follows :-
‘taxable service’ means any service provided or to be provided- to any per-
son, by a goods transport agency, in relation to transport of goods by road
in a goods carriage;”
17. On the other hand, the taxable entry for supply of taxable goods is
contained in Section 65(105)(zzzzj) and is as follows :-
GST LAW TIMES  11th June 2020  112