#TaxmannPPT | GST Litigation on Minerals Transport Service – GTA | Renting | Mining | Cargo Handling

GST Litigation on Mineral Transport Services Transport | Renting | Mining | Cargo Handling _________________________

CA. Sunil Kumar July - 2023

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#TaxmannPPT | GST Litigation on Minerals Transport Service – GTA | Renting | Mining | Cargo Handling

Published on Jul 15, 2023

✔️ Transaction Background • Terms of Contract/Work Order • Assumptions/Disclaimer ✔️ Relevant Legal Provisions • HSN 9965 – GTA (GST Rate & Liability) • HSN 9966 – Renting (GST Rate & Liability) • GST Tariff Description • Explanatory Notes (Scheme of Classification) • Determining Criteria for HSN 9966 ✔️ Authorities Views • Arguments of Authorities ✔️ Impact of Circular No. 177 • Circular No. 177/09/2022-TRU • Analysis of Circular No. 177 ✔️ Analysis & Our Views • Questions to Ponder • Renting Vs. Transportation • Renting Vs. Transportation – Service Tax Regime • Transportation Vs. GTA • Impact of GST Liability Due to Non-issuance of CN • Impact of ITC of Mining Operators ✔️ Conclusion ✔️ Q&A Session

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