Liberty Translines

The MAAAR while upholding the Maharashtra AAR Order held that the services rendered by the Applicant to M/s. Posco ISDC Pvt. Ltd. as a sub-contractor would not be classified as GTA service (SAC 996791) when the service rendered by M/s. Posco ISDC Pvt. Ltd. as the main contractor, was already classified as GTA service (SAC 996791) and which was going to remain unchanged. As regards the second question asked by the Appellant, it was further held that since the Appellant could not act as GTA in the proposed transaction, they were not entitled to charge 12 % GST on the forward charge basis, in terms of the Notification No. 20/2017-C.T. (Rate), dated 22.08.2017. As regards the question (iii) asked by the Appellant, it was held that since this question did not pertain to the Appellant, and that the proper person to ask this question would be M/s. Posco ISDC Pvt. Ltd., they refrain from answering this question in terms of the provisions laid under section 97(2) of the CGST Act, 2017. As regards the question (iv) asked by the Appellant, it was held that the said question was not covered under section 97(2) of the CGST Act, 2017, they do not have jurisdiction to pass any ruling in this matter.