https://www.taxtmi.com/caselaws?id=389076 The ruling determined that the applicant, operating as a Goods Transport Agency (GTA), is required to pay GST on the services provided, with the liability primarily falling on the recipient under the reverse charge mechanism. The applicable GST rate for GTA services is either 5% or 12% depending on the input tax credit conditions. The commission retained by the applicant for arranging transport services is not separately taxable but is encompassed within the overall GST liability for the GTA services rendered. en-us Mon, 08 Jul 2019 00:00:00 +0530 Thu, 13 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389076 The ruling determined that the applicant, operating as a Goods Transport Agency (GTA), is required to pay GST on the services provided, with the liability primarily falling on the recipient under the reverse charge mechanism. The applicable GST rate for GTA services is either 5% or 12% depending on the input tax credit conditions. The commission retained by the applicant for arranging transport services is not separately taxable but is encompassed within the overall GST liability for the GTA services rendered. Case-Laws GST Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389076