https://www.taxtmi.com/caselaws?id=396145 AAR Uttarakhand ruled that unregistered persons providing road transport services fall under Goods Transport Agency (GTA) definition for reverse charge mechanism (RCM) purposes. Whether using own trucks or hiring from third parties, E-way bills issued by/to unregistered road transporters qualify as consignment notes under GST-RCM provisions. The recipient of such transport services must pay GST under RCM as per section 9(3) of the Act and relevant notifications, making the applicant liable for GST payment on services procured from unregistered transporters. en-us Fri, 29 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396145 AAR Uttarakhand ruled that unregistered persons providing road transport services fall under Goods Transport Agency (GTA) definition for reverse charge mechanism (RCM) purposes. Whether using own trucks or hiring from third parties, E-way bills issued by/to unregistered road transporters qualify as consignment notes under GST-RCM provisions. The recipient of such transport services must pay GST under RCM as per section 9(3) of the Act and relevant notifications, making the applicant liable for GST payment on services procured from unregistered transporters. Case-Laws GST Fri, 29 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396145