Page 148 - GSTL_6th August 2020_Vol 39_Part 1

74 GST LAW TIMES [ Vol. 39
They made a final submission on 14-11-2019 and requested this authority orally,
during the course of the Final Hearing held on 14-11-2019, only to consider this
final submission for the purpose of advance ruling. Vide this application they
have redrafted their questions which are mentioned above.
2.6 The transport services provided by applicant includes undertaking
dispatch of consignments for POSCO group companies viz. Between Customs
Port and the place of business of POSCO group companies for import and export
consignments; and From POSCO group companies to its customer in India.
2.7 In the instant case, Applicant has entered into a back-to-back ar-
rangement with the logistics provider, Royal Translines Pvt. Ltd. (Transport
Vendor/Transport Agency), under which the steel coils are transported by the
Transport Vendor/Transport Agency from Port of Import to POSCO-MAH’s
factory in Mangaon, Raigad or from POSCO-MAH’S factory in Mangaon, Raigad
to its customers in India. Consignment notes are always issued by the applicant
in respect of such transportation. POSCO-MAH and POSCO-MAH customers,
acknowledge the completion of the transportation services by stamping and
signing the consignment note issued by the applicant on delivery of the goods in
the designated premises. The Transport Vendors/Transport Agencies are of the
view that, if they also issue a consignment note for the same consignment for
which applicant is also issuing a consignment note, they will qualify as GTA in
terms of Notification No. 20/2017-C.T. (Rate), dated 22 August, 2017 and is ac-
cordingly, charging GST at 12% from the Applicant under forward charge at the
time of raising the invoice. Thus the applicant desires to understand whether
Applicant & the transport vendor/transport agency, can simultaneously act as
GTA by issuing two separate consignment notes respectively, for the same
transportation of goods & both are then eligible to discharge GST at the rate of
12% under forward charge to their respective customer in terms of Notification
No. 20/2017-C.T. (Rate), dated 22 August, 2017.
2.8 If the answer to the above query is in the negative, whether the
Transport Vendor/Transport Agency will qualify as GTA by issuing consign-
ment note whereas the applicant will qualify as :
(A) Supporting services of Goods Transport Agency (GTA) in relation
to transportation of goods under Heading 9967 attracting GST at
12% Entry 11(i) of the amended Notification No. 11/2017-Central
Tax (Rate), dated 28 June, 2017; OR
(B) Supporting services in transport under Heading 9967 Entry 11(ii)
of the amended Notification No. 11/2017-Central Tax (Rate), dated
28 June, 2017 attracting GST at 18%
(c) Intermediary thereby inter alia arranging or facilitating the supply
of transportation of goods on its own account and GST at the rate of
18% is to be discharged under Entry 35 of the amended Notification
No. 11/2017-Central Tax (Rate), dated 28 June, 2017.
2.9 Applicant has stated that their services are covered in Service Code
9955 11, Entry 11(ii) of the Notification No. 11/2017-C.T. (Rate), dated 28 Jun.,
2017. Relevant extract of the classification scheme is reproduced below for ready
reference.

GST LAW TIMES  6th August 2020  148