AAR: Upholds GST on transportation of cotton seed oil cake, under ‘reverse charge mechanism’

Rajasthan AAR holds the applicant liable to pay GST under Reverse Charge Mechanism as a recipient of Goods Transport Agency (GTA) services for transportation of cotton seed oil cake (khal); Finds applicant’s contention that since the transportation of food grains, milk and agricultural produce are exempted from GST, similarly cattle feed and other articles of animal consumption might also be exempt, as “purely hypothetical”; Explains that exemption given to human consum...