https://www.taxtmi.com/forum/issue?id=117655 Qualification as a Goods Transport Agency under GST depends on issuance of a consignment note, which transfers responsibility for goods to the transporter; issuance tends to characterise the service as GTA and attract GST, while treating non-issuance as a basis for exemption has been rejected in advance ruling reasoning because it would permit tax evasion. An auto rickshaw is a motor vehicle and may be covered where the consignment-note criterion is satisfied, and classification remains interpretative with administrative scrutiny affecting registration and liability. en-us Sat, 20 Nov 2021 15:14:18 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117655 Qualification as a Goods Transport Agency under GST depends on issuance of a consignment note, which transfers responsibility for goods to the transporter; issuance tends to characterise the service as GTA and attract GST, while treating non-issuance as a basis for exemption has been rejected in advance ruling reasoning because it would permit tax evasion. An auto rickshaw is a motor vehicle and may be covered where the consignment-note criterion is satisfied, and classification remains interpretative with administrative scrutiny affecting registration and liability. Discussion-Forum GST Sat, 20 Nov 2021 15:14:18 +0530 https://www.taxtmi.com/forum/issue?id=117655