Brink's India Pvt.Ltd.

a) Whether in the fact and circumstances of the case, the supply of services undertaken by the Applicant by way of transportation entirely through road of imported goods (including services of temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017-CT(Rate) dated 28 June 2017?

b) Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road?

States/UT
Order No. & Date
NO.GST-ARA- 60/2018-19/B- 106 Mumbai dated 05.09.2018
Order date
05-09-18
Category
97(2)(b)
Year