https://www.taxtmi.com/forum/issue?id=116285 Reverse charge liability on freight depends on whether the transport service is that of a Goods Transport Agency; the receiver must self invoice and pay tax where GTA services are taxable. Issuance of a consignment note (or equivalent lorry receipt/bilti) indicates GTA status and attracts GST under reverse charge, while absence of a consignment note has been argued to render individual transporter services exempt under the road transportation notification. Conflicting judicial and advance ruling authorities mean assessment must consider consignment documentation, transporter classification, and applicable notifications. en-us Mon, 11 May 2020 16:03:57 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116285 Reverse charge liability on freight depends on whether the transport service is that of a Goods Transport Agency; the receiver must self invoice and pay tax where GTA services are taxable. Issuance of a consignment note (or equivalent lorry receipt/bilti) indicates GTA status and attracts GST under reverse charge, while absence of a consignment note has been argued to render individual transporter services exempt under the road transportation notification. Conflicting judicial and advance ruling authorities mean assessment must consider consignment documentation, transporter classification, and applicable notifications. Discussion-Forum GST Mon, 11 May 2020 16:03:57 +0530 https://www.taxtmi.com/forum/issue?id=116285