2024-VIL-82-AAR
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SGST Advance Ruling Authority

GST – Karnataka AAR – GTA or not – Non-issue of Consignment Note - Whether services provided by individual truck, owners for transport of raw materials & finished goods including loading and unloading are liable for GST under RCM – Applicant of the view that the individual truck owners do not issue any consignment note for the transportation of goods by road and thus they are not covered under Goods Transport Agency – whether the individual truck owners are covered under the scope of Goods Transport Agency - HELD - consignment note is a document issued by a transporter against the receipt of goods for the purpose of transporting the goods by road in a goods carriage with the lien on the goods being transferred to the transporter and the transporter of the goods becomes responsible for the goods till its safe delivery to the consignee – in the instant case, the transporter carries supplier’s invoice along with e-way bill, as per the provisions mentioned in Notification No. 12/2018-Central Tax dated 07.03.2018 - e-way bill must contain the Transport Document Number mandatorily, which is nothing but goods receipt number, without which the e-way bill cannot be issued. Therefore, it is mandatory for the transporter to issue the transport document which is nothing but a consignment note, without which goods cannot be transported - Further, the definition of GTA given at Serial No. ze of Notification 12/2017-Central Tax (Rate) dated 28/06/2017 refers to “any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.” Thus the document issued by the transporter containing the details in relation to transport of goods, by whatever name qualifies to be a consignment note. Thus the transporter qualifies to be a GTA and the GST has to be discharged as per the provisions of the CGST Act, 2017 – Accordingly, services provided by individual truck owners for transport of raw materials and finished goods including loading and unloading are liable to GST under RCM – Ordered accordingly
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