https://www.taxtmi.com/caselaws?id=305905 Hiring a means of transportation of goods to a goods transport agency was treated as covered by the specific exemption entry and therefore liable to nil rate of tax. The service was classified as rental service relating to transport vehicles under Heading 9966, matching the entry for hire of goods transport vehicles to a goods transport agency. Because the supply attracted nil tax, reverse charge did not apply to the recipient and no input tax credit was available in respect of the supply. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305905 Hiring a means of transportation of goods to a goods transport agency was treated as covered by the specific exemption entry and therefore liable to nil rate of tax. The service was classified as rental service relating to transport vehicles under Heading 9966, matching the entry for hire of goods transport vehicles to a goods transport agency. Because the supply attracted nil tax, reverse charge did not apply to the recipient and no input tax credit was available in respect of the supply. Case-Laws GST Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305905