Page 152 - GSTL_6th August 2020_Vol 39_Part 1

78 GST LAW TIMES [ Vol. 39
motor vehicles, with or without operators. (Notification No. 12/2017 Entry
No. 22).
3.7 The applicable GST rate on the above services of the Transport
Vendor/Agency. Services by way of giving on hire to a GTA, a means of trans-
portation of goods are exempt from GST under Notification Number 12/2017-
Central Tax (Rate), dated 28th June, 2017. Hence there is no tax on such services.
3.8 “Goods transport agency” means any person who provides service
in relation to transport of goods by road and issues consignment note, by what-
ever name called. [11/2017-C.T. (R), dated 28-6-2017 Entry No. 9, explanation]. In
this case, the Transport Vendor/agency does not qualify as GTA as he is provid-
ing the rental services of road transportation & not issuing a consignment note to
recipient of services.
3.9 According to Notification No. 13/2017, dated 28-6-2017, Entry No.
1, “Supply of Services by a GTA, [who has not paid Central Tax at the rate of
6%,] in respect of transportation of goods by road “the whole of Central Tax levi-
able under Section 9 of the said CGST Act, shall be paid on reverse charge basis
by the recipient of the such services. It means the GTA can either opt to pay taxes
in the capacity of GTA under the Heading 9995 as per the rate prescribed in En-
try No. 9(iii) of the Notification No. 11/2017-C.T. (R), dated 28-6-2017 or the re-
cipient will pay the tax on reverse charge basis.”
4. Hearing
Preliminary Hearing in the matter was held on 9-4-2019. Sh. Hong Ik
Cko, Managing Director and Machindra R. Mulik, Service Tax Practitioner, ap-
pealed & requested for admission of their application. But, it was brought to
their notice that, applicant is not a service provider in respect of question posed
by them and hence not competent to apply for Advance Ruling u/s. 95 of MGST
Act. They were provided 8 days’ time to submit their written contention. Juris-
dictional Officer Ms. Sangita P. Satpute State Tax Officer (C-123) Pune, appeared.
Further hearing fixed on 6-5-2019 was adjourned to 22-5-2019. Sh. Hong
Ik Cko, Managing Director & Sh. Machindra R. Mulik, Service Tax Practitioner
appeared and as per request of applicant, were allowed 15 days’ time to reframe
the questions and facts in clear terms. The hearing was rescheduled on 19-9-2019
but applicant requested for another adjournment. Jurisdictional Officer Ms.
Sangita P. Satpute State Tax Officer (C-123) Pune along with Assistant Commis-
sioner of State Tax (D-501) Pune, appeared & made written submissions. The ap-
plicant further amended its submission and the application for advance ruling
was finally accepted.
The case was finally heard on 14-11-2019. Sh. Machindra R. Mulik, Ser-
vice Tax Practitioner appeared and made oral submissions. The applicant also
requested this Authority to only consider their submissions dated 14-11-2019.
Jurisdictional officer was also present. Heard both the sides.
5. Discussions and findings
5.1 We have gone through the facts of the case, documents on record
and submissions made by both, the applicant as well as the jurisdictional officer.
5.2 Briefly stated, the Applicant provides logistics solutions to POSCO
Group companies in India. The subject application has been filed by the appli-
cant with respect to transportation services wherein they undertake dispatch of
consignments for POSCO group companies :

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