https://www.taxtmi.com/forum/issue?id=112766 A transportation service without issuance of a consignment note and provided using the supplier's own truck does not constitute a Goods Transport Agency service; consequently the reverse charge mechanism for GTA services is not triggered and the transporter must account for GST on the transport service subject to registration and threshold rules. If transportation is invoiced together with the supply of goods, assess whether it is a composite supply, as composite-supply classification and valuation rules will govern taxability of the transport component. en-us Tue, 05 Sep 2017 16:29:51 +0530 Thu, 23 Jan 2025 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112766 A transportation service without issuance of a consignment note and provided using the supplier's own truck does not constitute a Goods Transport Agency service; consequently the reverse charge mechanism for GTA services is not triggered and the transporter must account for GST on the transport service subject to registration and threshold rules. If transportation is invoiced together with the supply of goods, assess whether it is a composite supply, as composite-supply classification and valuation rules will govern taxability of the transport component. Discussion-Forum GST Tue, 05 Sep 2017 16:29:51 +0530 https://www.taxtmi.com/forum/issue?id=112766