https://www.taxtmi.com/forum/issue?id=117234 Whether GST and e-way bill obligations arise when a contractor collects goods and hands them to a transporter depends on the contractor's contractual role, the nature of the service, and who is liable to pay freight. If the contractor is a facilitator and not a GTA, its facilitation charges may attract the higher rate for supporting transport services; a pure agent structure can alter characterisation but requires clear contract language. Reverse charge liability for road freight follows the person who pays or is liable to pay the freight, affecting which party must discharge tax and who can claim input tax credit. en-us Wed, 19 May 2021 17:52:47 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117234 Whether GST and e-way bill obligations arise when a contractor collects goods and hands them to a transporter depends on the contractor's contractual role, the nature of the service, and who is liable to pay freight. If the contractor is a facilitator and not a GTA, its facilitation charges may attract the higher rate for supporting transport services; a pure agent structure can alter characterisation but requires clear contract language. Reverse charge liability for road freight follows the person who pays or is liable to pay the freight, affecting which party must discharge tax and who can claim input tax credit. Discussion-Forum GST Wed, 19 May 2021 17:52:47 +0530 https://www.taxtmi.com/forum/issue?id=117234