With brief reasons, state whether the following will attract GST levy: SKT & Co. transporting textile goods thro ESSEM Transport Agency by paying ₹ 700 per bundle and sending 10 bundles on 31 st March, 2019.

CS Professional · Advanced Tax Laws · PYQS · December 2019
With brief reasons, state whether the following will attract GST levy: SKT & Co. transporting textile goods thro ESSEM Transport Agency by paying ₹ 700 per bundle and sending 10 bundles on 31 st March, 2019.

Answer & Explanation:

Services provided by the goods transport agency where the consideration for the transportation of goods for a single consignee does not exceed ₹ 750 is not liable for GST. However, in the present case, the consideration for 10 bundles [being single consignment] is ₹ 7000. Hence, GST is attracted .

Topics: Goods and Services Tax (GST)

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