https://www.taxtmi.com/forum/issue?id=112742 Vehicles such as three wheelers, tractors and small passenger autos used for carriage are not covered by the statutory definition of Goods Transport Agency and, under the cited exemption notification, such transport is treated as exempt from GST; carriage by these excluded vehicles therefore does not attract the GTA reverse charge and recovered freight invoiced to the principal must be considered in light of that exemption. en-us Fri, 01 Sep 2017 14:36:13 +0530 Thu, 23 Jan 2025 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112742 Vehicles such as three wheelers, tractors and small passenger autos used for carriage are not covered by the statutory definition of Goods Transport Agency and, under the cited exemption notification, such transport is treated as exempt from GST; carriage by these excluded vehicles therefore does not attract the GTA reverse charge and recovered freight invoiced to the principal must be considered in light of that exemption. Discussion-Forum GST Fri, 01 Sep 2017 14:36:13 +0530 https://www.taxtmi.com/forum/issue?id=112742