Ancillary services provided along with GTA services are not taxed separately


Last updated: 27 May 2024

Court :
Telangana, AAR

Brief :
The Telangana, AAR in DRS Dilip Road lines Limited [TSAAR Order No.07/2024 dated April 26, 2024] ruled that ancillary services viz., packing, loading, unloading and unpacking provided by the assessee along with the main supply of Goods transportation would be covered under the ambit of GTA service as long as such ancillary services have direct link with transportation services.

Citation :
TSAAR Order No.07/2024 dated April 26, 2024

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Bimal Jain
Published in GST
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