https://www.taxtmi.com/forum/issue?id=117756 Whether GST is payable by the filling station or the recipient depends on classification: where the supply is rental of a motor vehicle on periodic hire, GST is payable on a forward-charge basis by the provider; where the service qualifies as Goods Transport Agency service with consignment notes, liability may shift to the recipient under reverse charge. Contract terms-rental versus trip/consignment basis, consignment notes, and operational control-are determinative, and exemption provisions for road transport services may further affect taxability. en-us Thu, 13 Jan 2022 18:29:59 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117756 Whether GST is payable by the filling station or the recipient depends on classification: where the supply is rental of a motor vehicle on periodic hire, GST is payable on a forward-charge basis by the provider; where the service qualifies as Goods Transport Agency service with consignment notes, liability may shift to the recipient under reverse charge. Contract terms-rental versus trip/consignment basis, consignment notes, and operational control-are determinative, and exemption provisions for road transport services may further affect taxability. Discussion-Forum GST Thu, 13 Jan 2022 18:29:59 +0530 https://www.taxtmi.com/forum/issue?id=117756