Counsel

Introduction- "A" is exempt from GST as it's a registered entity under Section 12AA, IT Act. "B" is an agent/middleman who is registered under service tax as transportation service provider. "C" is a firm and has several trucks, dumpers, etc. "D" is a company which disposes off industrial sludge/waste as per environment rules. Facts: D issued work-order to B to transport/carry waste from A to D. B being an agent, contracted with C for transportation of waste from A to D. Therefore, D is being paid by A. B is being paid by D and C is being paid by B. Issue- 1. Who is required to be registered under GST? 2. Who will charge GST and at what rate? 3. Can "B" be compelled to collect and pay GST? Exemption List- Services by way of transportation of goods is EXEMPT (other than by GTA or Courier Agency)