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    <title>TAXABILITY ON GTA TO GTA SERVICE</title>
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    <description>Hiring of vehicles by ABC Pvt Ltd as a goods transport agency from Mr X is exempt under Notification No.12/17-CT(Rate) dated 28.6.17 (serial no.22) where the vehicle is used to transport goods and the GTA issues the consignment note; this exemption applies regardless of whether the GTA charges GST or the recipient pays under the reverse charge mechanism.</description>
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      <description>Hiring of vehicles by ABC Pvt Ltd as a goods transport agency from Mr X is exempt under Notification No.12/17-CT(Rate) dated 28.6.17 (serial no.22) where the vehicle is used to transport goods and the GTA issues the consignment note; this exemption applies regardless of whether the GTA charges GST or the recipient pays under the reverse charge mechanism.</description>
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