Treading the GST Path - XXXII - GTA imbroglio

In the recent SC decision in Singh Transporters case, it has been held that transportation provided in mines will not be classifiable under Mining service but appropriately classifiable as GTA service. No observation made whether consignment note is mandatory for classifying the said service under GTA service (condition which was there in erstwhile service tax law as well now in GST). Whether under RCM, is the service recipient liable to pay GST if the transporter is not issuing consignment note and whether the lower rate of 5 % applicable in that case while paying GST under RCM. would be grateful if you kindly respond. Thanks, Rajeev Agarwal

RAJEEV AGARWAL 30/08/2017