TaxTMI 
TaxTMI 
What would be the GST if a GTA raised invoice to a GTA.
Invoice to GTA by A GTA
23 May 2021 
8 Replies 
3857 Views Asked by
Guest 
Consignment note uniqueness affects GST treatment where one GTA invoices another, raising subcontractor and hire exemption questions.
Characterisation of GST when one GTA invoices another depends on whether the invoicing party functions as consignor or as a GTA providing transport. A single consignment note should cover a single movement. One-time transport billed between GTAs may not qualify as hiring under the exemption for services given on hire to a GTA. Whether the transaction is a subcontractor arrangement or a support service determines exemption availability and GST treatment. (AI Summary)
Characterisation of GST when one GTA invoices another depends on whether the invoicing party functions as consignor or as a GTA providing transport. A single consignment note should cover a single movement. One-time transport billed between GTAs may not qualify as hiring under the exemption for services given on hire to a GTA. Whether the transaction is a subcontractor arrangement or a support service determines exemption availability and GST treatment. (AI Summary)