AAR: Dismisses Transport Service Provider’s claim for GTA exemption, LR/GR/consignment note issuance mandatory

Rajasthan AAR rules that transport services to various manufacturers of motor vehicles for carrying their vehicles from the factory to the various cities in India is a GTA service and applicant is not exempted from paying GST; Rejects applicant’s argument that it will be providing transportation services with own vehicles but without LR/GR, therefore, service is a non-GST supply; Reasons that goods cannot be transported without issuing LR/GR/consignment note while clarifyin...