Sir,

My client is a Petrol pump owner (HPCL). He, along with another pump owner makes a consortium agreement to provide tanker service to HPCL (Oil Company) for bringing HSD/MS to the pump. it is clearly mentioned that.

(1) My client's truck brings HSD/MS only to his pump and other partner's truck, only to his pump

(2) Both partners will independently be responsible for all expenses related to their truck, Driver and trip

(3) Risk and Control over tanker(s) will be with consortium partners independently.

(4) Partner B will receive full money from HPCL for all the trips (i.e. including Partners A's Truck) and transfer the net amount received in respect of trips performed by the tanker of Partner A to Partner A.

Facts: 1. Partner B is receiving the amount from HPCL on RCM basis.

Query:

1. From Partner A point of view: While receiving part of the amount from Partner B (Which was received from HPCL), whether Invoice is required to be raised on Partner B. will it attracts GST? Or can partner A take it directly in P&L as Receipt from tanker service.

2. If it will be treated as a share of the Consortium Partnership, will section 194T be applicable?