https://www.taxtmi.com/forum/issue?id=117768 Issuance of a consignment note is the defining requirement for classification as a Goods Transport Agency; transporters who do not issue consignment notes are treated as goods transport operators and their services are exempt from GST. If a supplier qualifies as a GTA but is unregistered or does not charge GST, the registered recipient is liable under the reverse charge mechanism to pay GST on freight and account for compliance. Parties differ on whether RCM treatment alters place-of-supply determination, affecting whether intra-state or inter-state tax heads apply. en-us Wed, 19 Jan 2022 09:20:35 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117768 Issuance of a consignment note is the defining requirement for classification as a Goods Transport Agency; transporters who do not issue consignment notes are treated as goods transport operators and their services are exempt from GST. If a supplier qualifies as a GTA but is unregistered or does not charge GST, the registered recipient is liable under the reverse charge mechanism to pay GST on freight and account for compliance. Parties differ on whether RCM treatment alters place-of-supply determination, affecting whether intra-state or inter-state tax heads apply. Discussion-Forum GST Wed, 19 Jan 2022 09:20:35 +0530 https://www.taxtmi.com/forum/issue?id=117768