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    <title>SAC code and rate of GST on consideration received for moving chasis</title>
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    <description>Question whether moving vehicle chassis driven as convoys for a manufacturer constitutes a Goods Transport Agency; if the mover meets the GTA definition and issues consignment notes the GTA regime applies, but where there is no consignment note the activity is transportation service classified under HSN 9965 and taxed at the standard GST rate for such services, subject to factual verification of documentation and GTA criteria.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=118217</link>
      <description>Question whether moving vehicle chassis driven as convoys for a manufacturer constitutes a Goods Transport Agency; if the mover meets the GTA definition and issues consignment notes the GTA regime applies, but where there is no consignment note the activity is transportation service classified under HSN 9965 and taxed at the standard GST rate for such services, subject to factual verification of documentation and GTA criteria.</description>
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      <law>GST</law>
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