https://www.taxtmi.com/forum/issue?id=111550 Reverse charge under GTA is not attracted where hiring a car to move a company's own materials lacks GTA features such as a consignment note and commercial vehicle use. Such transactions should be treated as hiring of motor vehicle service, with applicable tax withholding obligations, and neither GTA reverse charge nor abatement should apply if the essential elements of a GTA supply are absent. en-us Fri, 24 Feb 2017 14:35:46 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111550 Reverse charge under GTA is not attracted where hiring a car to move a company's own materials lacks GTA features such as a consignment note and commercial vehicle use. Such transactions should be treated as hiring of motor vehicle service, with applicable tax withholding obligations, and neither GTA reverse charge nor abatement should apply if the essential elements of a GTA supply are absent. Discussion-Forum Service Tax Fri, 24 Feb 2017 14:35:46 +0530 https://www.taxtmi.com/forum/issue?id=111550