Page 146 - GSTL_6th August 2020_Vol 39_Part 1

72 GST LAW TIMES [ Vol. 39

2020 (39) G.S.T.L. 72 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : POSCO INDIA STEEL DISTRIBUTION CENTRE PVT. LTD.
IN RE : POSCO INDIA STEEL DISTRIBUTION CENTRE
PVT. LTD.
IN RE : POSCO INDIA STEEL DISTRIBUTION CENTRE PVT. LTD.
Order No. GST-ARA-134/2018-19/B-23-Mumbai, dated 5-3-2020
in Application No. 134
Goods Transport Agency services - Consignment notes issued by as-
sessee but actual transportation done by third party transporter - In terms of
para 2(ze) of Notification No. 12/2017-C.T. (Rate), “Goods Transport Agency”
means any person who provides service in relation to transport of goods by
road and issues consignment note, by whatever named called - Assessee
providing services in relation to transport of goods by road, and also issuing
consignment notes for such transactions - Assessee to be considered as Goods
Transport Agency (GTA) - Services covered under SAC 996511 as ‘Land
Transport Services of Goods’ - Services chargeable to GST at 5% under Serial
No. 9(iii) of Notification No. 11/2017-C.T. (Rate) provided that credit of input
tax credit charged on goods and services used in supplying services not taken -
GST Rate of 12% applicable provided that goods transport agency opted to pay
Central Tax @ 6% under this entry on all services of GTA supplied by it - Since
third party transporter not charging any GST on services supplied by it to as-
sessee, assessee cannot avail input tax credit in this respect. [paras 5.4, 7]
Advance Ruling - Scope of - Question relating procedure - Cannot be
answered - Section 97(2) of Central Goods and Services Tax Act, 2017. [paras
5.4, 7]
Ruling partly in favour of department
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act and
MGST Act” respectively) by M/s. POSCO INDIA STEEL DISTRIBUTION
CENTRE PVT. LTD. the applicant, seeking an advance ruling in respect of the
following questions.
(1) What will be the classification of the services (whether under ser-
vice codes 9965 11 or 9967 91 or 9967 99 or any other) of the Appli-
cant in case the Applicant issues the consignment note however, the
actual transportation is done through the third-party transporter
(who also issues the consignment note)?
(2) What will be the applicable GST rate on the above services of the
Applicant among the following?
- 12% (Entry 9(iii) of the Notification 11/2017-C.T. (Rate), dat-
ed 28 June, 2017];
- 12% (Entry 11(1) of the Notification 11/2017-C.T. (Rate), dat-
ed 28 June, 2017];

GST LAW TIMES  6th August 2020  146