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Dhana Sai (234 Points)

06 May 2018

can anyone please provide notifications about consignment note in gst

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3 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 06 May 2018

Consignment Note is neither defined in the Act nor in the
notification no.12/2017-Central Tax (Rate). Guidance can be taken
from the meaning ascribed to the term under the Explanation
to Rule 4B of Service Tax Rules, 1994. In terms of the said
rule, consignment note means a document, issued by a goods
transport agency against the receipt of goods for the purpose
of transport of goods by road in a goods carriage, which is
serially numbered, and contains the name of the consignor and
consignee, registration number of the goods carriage in which
the goods are transported, details of the goods transported,
details of the place of origin and destination, person liable for
paying service tax whether consignor, consignee or the goods
transport agency.