{"id":74530,"date":"2025-12-05T08:12:38","date_gmt":"2025-12-05T02:42:38","guid":{"rendered":""},"modified":"2025-12-05T08:12:38","modified_gmt":"2025-12-05T02:42:38","slug":"escrow-freight-deposits-not-consideration-under-section-7-cgst-act-gst-applies-only-on-intermediary-facilitation-commission","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74530","title":{"rendered":"Escrow freight deposits not consideration under Section 7 CGST Act; GST applies only on intermediary facilitation commission"},"content":{"rendered":"<p>Escrow freight deposits not consideration under Section 7 CGST Act; GST applies only on intermediary facilitation commission<br \/>Case-Laws<br \/>GST<br \/>AAR held that amounts deposited by shippers into an escrow account operated by the applicant for onward remittance to carriers do not constitute &#8220;consideration&#8221; under Section 7 of the CGST Act, as the sums never accrue to the applicant and are held purely as deposits belonging to the transacting parties. The applicant&#39;s only taxable supply is its fac<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94793\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Escrow freight deposits not consideration under Section 7 CGST Act; GST applies only on intermediary facilitation commissionCase-LawsGSTAAR held that amounts deposited by shippers into an escrow account operated by the applicant for onward remittance to c<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74530","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74530","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74530"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74530\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}