https://www.taxtmi.com/forum/issue?id=116693 Whether tempo cartage charges without a LR/GR fall under reverse charge depends on whether the transporter qualifies as a goods transport agency. Notifications treat road transport as Nil-rated except when supplied by a GTA, defined by issuance of a consignment note; one view treats non issuance as indicating non GTA (no RCM), while AAR guidance and other responses stress that absence of a consignment note alone does not determine taxability and the factual nature of the service controls. en-us Sat, 05 Sep 2020 11:24:03 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116693 Whether tempo cartage charges without a LR/GR fall under reverse charge depends on whether the transporter qualifies as a goods transport agency. Notifications treat road transport as Nil-rated except when supplied by a GTA, defined by issuance of a consignment note; one view treats non issuance as indicating non GTA (no RCM), while AAR guidance and other responses stress that absence of a consignment note alone does not determine taxability and the factual nature of the service controls. Discussion-Forum GST Sat, 05 Sep 2020 11:24:03 +0530 https://www.taxtmi.com/forum/issue?id=116693