https://www.taxtmi.com/article/detailed?id=9117 The authority held that absence of a consignment note does not determine GST treatment: if the transporter assumes lien and responsibility for safe delivery the service is a Goods Transport Agency service, whereas provision of vehicles for client use constitutes rental services of transport vehicles. Classification and applicable exemptions depend on the substantive contractual terms and operational facts rather than sole reliance on documentary form such as the e way bill or non issuance of a consignment note. en-us Sat, 25 Apr 2020 10:38:56 +0530 Sat, 25 Apr 2020 10:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9117 The authority held that absence of a consignment note does not determine GST treatment: if the transporter assumes lien and responsibility for safe delivery the service is a Goods Transport Agency service, whereas provision of vehicles for client use constitutes rental services of transport vehicles. Classification and applicable exemptions depend on the substantive contractual terms and operational facts rather than sole reliance on documentary form such as the e way bill or non issuance of a consignment note. Articles Goods and Services Tax - GST Sat, 25 Apr 2020 10:38:56 +0530 https://www.taxtmi.com/article/detailed?id=9117