POSCO INDIA STEEL DISTRIBUTION CENTRE PVT LTD

1. What will be the classification of the services (whether under service codes 996511 or 996791 or 996799 or any other) of the Applicant 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(CT)Rate dated 28 June 2017]; 
- 12% (entry 11(1) of the Notification 11/2017(CT)Rate dated 28 June 2017];
- 18% (entry 11(ii) of the Notification 11/2017(CT)Rate dated 28 June 2017); 
• Or any other 
3. Whether the Applicant would be eligible to avail the input tax credit of the 12% GST charged by the third-party transporters? 
4. Whether the transporter would be right in charging GST @12% under forward charge mechanism to Applicant in terms of Notification No 20/2017-Central Tax (Rate) dated 22 August 2017 when Applicant as the main contractor, is already charging GST @ 12% under the same Notification, which is going to remain unchanged? 
5. Procedurally, is it correct to have two GTA Service Providers and two consignment notes for the same movement of goods, one issued by the Applicant as main contractor and the other by transporters sub-contractor?

States/UT
Order No. & Date
GST-ARA-134 /2019-20/B-23, Mumbai, dated 05.03.2020
Order date
05-03-20
Category
97(2)(b)
Year