https://www.taxtmi.com/forum/issue?id=114747 Return journey freight from use of an own lorry to carry third party goods is exempt from GST where the supplier does not issue a consignment note and thus does not qualify as a goods transport agency. Services rendered by a GTA (indicated by issuance of a consignment note) are taxable and may attract forward charge or reverse charge liability depending on recipient category; ancillary services ''in relation to'' transport may also be GTA services. Absence of consignment note reduces risk of taxability but recurring facts may attract departmental scrutiny and show cause proceedings. en-us Wed, 13 Mar 2019 15:21:09 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114747 Return journey freight from use of an own lorry to carry third party goods is exempt from GST where the supplier does not issue a consignment note and thus does not qualify as a goods transport agency. Services rendered by a GTA (indicated by issuance of a consignment note) are taxable and may attract forward charge or reverse charge liability depending on recipient category; ancillary services ''in relation to'' transport may also be GTA services. Absence of consignment note reduces risk of taxability but recurring facts may attract departmental scrutiny and show cause proceedings. Discussion-Forum GST Wed, 13 Mar 2019 15:21:09 +0530 https://www.taxtmi.com/forum/issue?id=114747