MAH/AAAR/RK-SK/26/2020-21 of Liberty Translines
GST AAARMAH/AAAR/RK-SK/26/2020-21
Case brief
from the order text
What is this about?
Liberty Translines · The MAAAR while…
Case summary
From the record, as published by the registry
Recorded against
The MAAAR while upholding the Maharashtra AAR Order held that the services rendered by the Applicant to M/s. Posco ISDC Pvt. Ltd. as a sub-contractor would not be classified as GTA service (SAC 996791) when the service rendered by M/s. Posco ISDC Pvt. Ltd. as the main contractor, was already classified as GTA service (SAC 996791) and which was going to remain unchanged. As regards the second question asked by the Appellant, it was further held that since the Appellant could not act as GTA in the proposed transaction, they were not entitled to charge 12 % GST on the forward