https://www.taxtmi.com/forum/issue?id=112805 GTA services are exempt from mandatory registration, but a voluntarily registered transporter must charge GST on the consignment note. The tax rate depends on whether the transporter avails input tax credit: one rate applies if the transporter does not take credit and a different rate applies if they do. Recipients may claim input tax credit on GST paid under reverse charge or GST charged by the transporter, provided the input is used in the course of business. Incorrect rates may be contested and corrected via credit notes or portal amendment. en-us Wed, 13 Sep 2017 09:32:35 +0530 Thu, 23 Jan 2025 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112805 GTA services are exempt from mandatory registration, but a voluntarily registered transporter must charge GST on the consignment note. The tax rate depends on whether the transporter avails input tax credit: one rate applies if the transporter does not take credit and a different rate applies if they do. Recipients may claim input tax credit on GST paid under reverse charge or GST charged by the transporter, provided the input is used in the course of business. Incorrect rates may be contested and corrected via credit notes or portal amendment. Discussion-Forum GST Wed, 13 Sep 2017 09:32:35 +0530 https://www.taxtmi.com/forum/issue?id=112805