CBEC releases FAQs for
transport & logistics sector, says that while transportation of goods by
road is exempt vide Notification No. 12/2017-Central Tax (Rate), person
receiving commission from truck owners towards fixing of hire with GTA shall be
liable to registration if the aggregate amount thereof exceeds Rs. 20 lakhs in
an FY; A transporter is required to maintain records of consigner, consignee,
goods transported, delivered and those stored in transit in terms of Section
35(2) of CGST Act r/w Rule 56 of CGST Rules; Further clarifies that any
intermediary and ancillary service provided in relation to transportation of
goods by road where charges thereof are included in invoice issued by GTA,
would form part of composite GTA service and hence be taxable, however,
incidental services provided as separate services and charged separately,
whether in same invoice or not, would be treated as separate supplies; GTA
providing service in relation to transportation of goods by road under reverse
charge mechanism can avail the benefit of exemption from registration under
Notification No. 5/2017-Central Tax, but sale or disposal of old vehicles, old
tyres and scrap material by truck owner for a consideration would attract GST
regardless of whether ITC has been availed or not; In relation to passenger
transportation services by air, CBEC clarifies that a multi-leg international
journey shall be treated as ‘continuous supply’ even if there is a stopover,
however, in case of return journey, its place of supply being outside India,
would be liable to tax if the location of supplier is in India
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