https://www.taxtmi.com/forum/issue?id=112180 GST on road freight is a GTA service; where consignee bears freight it must be paid by the consignee under the reverse charge mechanism and shown separately on the invoice. If consignor pays the GTA for a paid shipment, the consignor must pay GST. The GTA low-rate provision disallows input tax credit for the payer of freight, and direct hiring of a truck owner still attracts GST; no separate freight arises only when the owner's vehicle is used. en-us Tue, 27 Jun 2017 18:52:38 +0530 Thu, 23 Jan 2025 15:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112180 GST on road freight is a GTA service; where consignee bears freight it must be paid by the consignee under the reverse charge mechanism and shown separately on the invoice. If consignor pays the GTA for a paid shipment, the consignor must pay GST. The GTA low-rate provision disallows input tax credit for the payer of freight, and direct hiring of a truck owner still attracts GST; no separate freight arises only when the owner's vehicle is used. Discussion-Forum GST Tue, 27 Jun 2017 18:52:38 +0530 https://www.taxtmi.com/forum/issue?id=112180