https://www.taxtmi.com/manuals?id=1745 Services of road transportation by non-GTA operators and hire-to-GTA services are exempt from GST, obviating registration for such providers while taxable commissions may trigger registration. Ancillary activities included in a GTA invoice form part of the composite GTA service; separately charged incidental services are treated as distinct supplies. RCM suppliers may be exempt from registration where conditions apply. Disposal of used transport assets is a taxable supply regardless of prior ITC, input credit is available under concessional RCM, continuous-journey rules govern place of supply for passenger transport, and electronic tickets meet invoice requirements. en-us Sat, 05 Jan 2019 14:30:00 +0530 Sat, 05 Jan 2019 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1745 Services of road transportation by non-GTA operators and hire-to-GTA services are exempt from GST, obviating registration for such providers while taxable commissions may trigger registration. Ancillary activities included in a GTA invoice form part of the composite GTA service; separately charged incidental services are treated as distinct supplies. RCM suppliers may be exempt from registration where conditions apply. Disposal of used transport assets is a taxable supply regardless of prior ITC, input credit is available under concessional RCM, continuous-journey rules govern place of supply for passenger transport, and electronic tickets meet invoice requirements. Manuals GST Sat, 05 Jan 2019 14:30:00 +0530 https://www.taxtmi.com/manuals?id=1745