Cover Intermediaries Like Transporters, But No Place For Advance Ruling On `Place Of Supply' The government is leaving no stone unturned to prevent GST leakage and to ensure complete cross-check of records. Detailed records are required to be kept not only by suppliers of goods or services (manufacturers or service providers), but also by intermediaries such as warehouse owners, transporters and agents.In addition to the goods sold, they have to also track stocks given as free samples or gifts. “Even as concepts of manufacture or trading are no longer relevant under GST, the record-keeping requirements continue to be based on these lines. Rule 1(2), covering general record keeping, provides that accounts or records shall be maintained separately for each activity , including manufacturing, trading or provision of service. Therefore, the classification of these activities will continue even in the new regime though not relevant for the concept of supply which underlines GST,