GST / Service Tax: Where assessee had engaged several transporters for transport of mined coal from coal face to coal stockyards and no consignment notes were generated by transporters and payments were made only on basis of particulars generated during weighment, said service received by assessee would not fall under category of 'goods transport agency service'. {Allahabad High Court}

Our Comments:

1. The judgement passed in the context of Service Tax although it is also relevant in GST Era becasue issaunce of consignment note is also the criteria in GST to quality the transporter as GTA.

2. If transporter is not considered as GTA, then not eliglble for the benefit of reverse charge.

3. If transporter is not GTA but lorry owner, then exemption is availabe only in case freight received from Goods Transport Agency. 

4. If truck owner getting freight from party directly, then the GST Officer may considered the transaction as supplying commercial vehcile on rent and demand GST @ 18%. When aggregate freight crosses the limit of 20 / 10 lacs as applicable, he has to take registration and collect GST.

The Opinion is based on the prelimiary study of the above judgement. The opinion may differ on case to case basis. Comment given only for educational purpose which help you to  take informed decision. 

In case you need copy of the judgement, mail your request at litigation@gstdost.com.