https://www.taxtmi.com/forum/issue?id=114489 Exemption for giving a commercial truck on hire applies only when the vehicle is given on hire to a goods transport agency or a state transport undertaking; hiring to any other person is not exempt and is treated as renting of motor vehicles subject to GST. The classification turns on recipient status and practical control (hiring vs renting), and issuance of a consignment note is mandatory only for GTAs. en-us Sat, 12 Jan 2019 17:18:59 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114489 Exemption for giving a commercial truck on hire applies only when the vehicle is given on hire to a goods transport agency or a state transport undertaking; hiring to any other person is not exempt and is treated as renting of motor vehicles subject to GST. The classification turns on recipient status and practical control (hiring vs renting), and issuance of a consignment note is mandatory only for GTAs. Discussion-Forum GST Sat, 12 Jan 2019 17:18:59 +0530 https://www.taxtmi.com/forum/issue?id=114489