AAR: Logistics company issuing Consignment Note to be considered as Goods Transport Agency

Maharashtra AAR classifies the logistics services as Goods Transport Agency (GTA) while noting that Applicant either provides transportation services on its own account of engages a third party transporter; Observes that the Applicant is engaged in providing logistics consultancy and management services and has entered in to contracts with its group companies/entities for supply of services for transportation of steel and charging 12% GST on such transportation of forward cha...