top of page

K M Trans Logistics Pvt. Ltd. – Rajasthan AAAR

If the lien of the goods is transferred and the assessee becomes responsible for the goods till its safe delivery to the consignee, the services will be classifiable as goods transport agency (GTA) services.

Mere non-issuance of the consignment note in such cases does not make them entitled for exemption from payment of GST.

21 views0 comments

Recent Posts

See All