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    <title>Hiring of goods transportation vehicle by GTA is exempted from GST</title>
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    <description>The AAR held that giving on hire a means of transportation of goods to a goods transport agency is eligible for nil rate GST, is classifiable under Heading 9966 as rental services of transport vehicles, and, being taxable at nil rate, does not attract liability under the reverse charge mechanism for the recipient that qualifies as a GTA issuing consignment notes.</description>
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      <description>The AAR held that giving on hire a means of transportation of goods to a goods transport agency is eligible for nil rate GST, is classifiable under Heading 9966 as rental services of transport vehicles, and, being taxable at nil rate, does not attract liability under the reverse charge mechanism for the recipient that qualifies as a GTA issuing consignment notes.</description>
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