https://www.taxtmi.com/forum/issue?id=117241 Characterisation of GST when one GTA invoices another depends on whether the invoicing party functions as consignor or as a GTA providing transport. A single consignment note should cover a single movement. One-time transport billed between GTAs may not qualify as hiring under the exemption for services given on hire to a GTA. Whether the transaction is a subcontractor arrangement or a support service determines exemption availability and GST treatment. en-us Sun, 23 May 2021 23:58:17 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117241 Characterisation of GST when one GTA invoices another depends on whether the invoicing party functions as consignor or as a GTA providing transport. A single consignment note should cover a single movement. One-time transport billed between GTAs may not qualify as hiring under the exemption for services given on hire to a GTA. Whether the transaction is a subcontractor arrangement or a support service determines exemption availability and GST treatment. Discussion-Forum GST Sun, 23 May 2021 23:58:17 +0530 https://www.taxtmi.com/forum/issue?id=117241