AAR: Lorry receipts constitute 'consignment note', applicant providing transport service a 'GTA service provider'

Andhra Pradesh AAR rules that the ‘lorry receipts’ issued by the applicant containing relevant details are ‘consignment note’ and hence the applicant providing transport service  is a Goods Transport Agency (GTA) within definition of clause (ze) of Notification No. 12/2017-Central Tax (Rate); Observes that mere transportation of goods by road is exempt from GST, unless it is a service rendered by a GTA or other specified person; Perusing the definition ...