AAAR: Mere renting of vehicle as sub-contractor to Transporter doesn't amount to GTA service, upholds AAR

Maharashtra AAAR upholds AAR’s order, rules that the Appellant is merely supporting M/s Posco ISDC Pvt. Ltd. (POSCO) in their activity as Goods Transport Agency (GTA) by way of renting out their transport vehicle and itself is not GTA under the specific arrangement; AAR noted  that POSCO has only sub-contracted service of transportation of goods to applicant & contract to undertake transportation is given by consignee/consignor to POSCO and not to applicant; On per...