https://www.taxtmi.com/forum/issue?id=117561 Primary GST liability for road freight rests with the person liable to pay freight under the notification, typically the consignor under the reverse charge mechanism; the contracting GTA bears forward-charge liability only if consignor/consignee are not covered and the GTA elects forward charging. Hiring of vehicles to a GTA for transport is nil-rated, so vehicle owners (including unregistered owners hired by a subcontracting GTA) need not charge GST on such hiring. en-us Mon, 11 Oct 2021 16:28:25 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117561 Primary GST liability for road freight rests with the person liable to pay freight under the notification, typically the consignor under the reverse charge mechanism; the contracting GTA bears forward-charge liability only if consignor/consignee are not covered and the GTA elects forward charging. Hiring of vehicles to a GTA for transport is nil-rated, so vehicle owners (including unregistered owners hired by a subcontracting GTA) need not charge GST on such hiring. Discussion-Forum GST Mon, 11 Oct 2021 16:28:25 +0530 https://www.taxtmi.com/forum/issue?id=117561