https://www.taxtmi.com/forum/issue?id=117729 Qualification as a Goods Transport Agency under GST depends on the contractual allocation of carriage liability, issuance and form of the consignment note, and whether the underlying supply is renting of motor vehicles or carriage of goods. An improper or non standard consignment note does not by itself exempt the supplier from GTA classification; authorities and departmental practice treat transport documents broadly as consignment notes and consider records, invoicing and liability allocation when determining GST applicability and reverse charge exposure. en-us Fri, 24 Dec 2021 13:24:05 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117729 Qualification as a Goods Transport Agency under GST depends on the contractual allocation of carriage liability, issuance and form of the consignment note, and whether the underlying supply is renting of motor vehicles or carriage of goods. An improper or non standard consignment note does not by itself exempt the supplier from GTA classification; authorities and departmental practice treat transport documents broadly as consignment notes and consider records, invoicing and liability allocation when determining GST applicability and reverse charge exposure. Discussion-Forum GST Fri, 24 Dec 2021 13:24:05 +0530 https://www.taxtmi.com/forum/issue?id=117729