https://www.taxtmi.com/forum/issue?id=3245 GTA status turns on whether the transporter receives goods for transport and issues a consignment note; where the supplier only provides a vehicle without taking charge or responsibility for goods and does not issue consignment notes, the service is vehicle hire rather than GTA, shifting registration and tax collection obligations to the provider, whereas GTA classification can make the recipient liable and requires prescribed invoicing and recordkeeping. en-us Wed, 03 Aug 2011 11:28:19 +0530 Thu, 23 Jan 2025 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3245 GTA status turns on whether the transporter receives goods for transport and issues a consignment note; where the supplier only provides a vehicle without taking charge or responsibility for goods and does not issue consignment notes, the service is vehicle hire rather than GTA, shifting registration and tax collection obligations to the provider, whereas GTA classification can make the recipient liable and requires prescribed invoicing and recordkeeping. Discussion-Forum Service Tax Wed, 03 Aug 2011 11:28:19 +0530 https://www.taxtmi.com/forum/issue?id=3245