https://www.taxtmi.com/article/detailed?id=7571 The note explains when services of a Goods Transport Agency are taxed and who bears the tax under the Reverse Charge Mechanism. A GTA is defined by issuance of a consignment note; exempt goods and threshold exceptions are listed. Specified categories of recipients must pay tax under RCM, and the person liable to pay freight in the taxable territory is treated as the recipient. Place of supply rules follow section 12(8) of the IGST Act: for registered recipients the recipient location is the place of supply, otherwise it is where goods are handed over. en-us Thu, 24 Aug 2017 07:42:37 +0530 Thu, 24 Aug 2017 07:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7571 The note explains when services of a Goods Transport Agency are taxed and who bears the tax under the Reverse Charge Mechanism. A GTA is defined by issuance of a consignment note; exempt goods and threshold exceptions are listed. Specified categories of recipients must pay tax under RCM, and the person liable to pay freight in the taxable territory is treated as the recipient. Place of supply rules follow section 12(8) of the IGST Act: for registered recipients the recipient location is the place of supply, otherwise it is where goods are handed over. Articles Goods and Services Tax - GST Thu, 24 Aug 2017 07:42:37 +0530 https://www.taxtmi.com/article/detailed?id=7571