Question 1. Considering the nature of transaction, under the new proposition where Liberty Translines the Applicant will be issuing the consignment note in addition to the consignment note issued by POSCO ISDC Pvt. Ltd., whether the service rendered by the Applicant to POSCO ISDC Pvt. Ltd. as a sub-contractor would be classified as GTA service (SAC 996791) when the service rendered by POSCO ISDC Pvt. Ltd. as the main contractor, is already classified as GTA service ( SAC 996791) and is going to remain unchanged ?
Question 2. Whether the Applicant would be right in charging GST @12% under Forward Charge mechanism to POSCO ISDC Pvt. Ltd. in terms of Notification No. 20/2017-C.T. (Rate) dated 22.08.2017 when POSCO ISDC Pvt. Ltd. as the main contractor, is already charging GST @12% under the same Notification, which is going to remain unchanged?
Question 3. Whether POSCO ISDC Pvt. Ltd. would be eligible to claim credit of the 12% GST charged by the Applicant in its invoice under Forward charge mechanism?
Question 4. 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 a sub-contractor and the other by POSCO ISDC Pvt. Ltd. as the main contractor?
States/UT
Order No. & Date
GST-ARA-39/2019-20/B-24, Mumbai, dated 05.03.2020
Order date
05-03-20
Upload file
Category
97(2) (a), (d) & (e)
Year