https://www.taxtmi.com/forum/issue?id=118731 RCM applies if the transporter issues a consignment note/LLR and assumes responsibility for goods, characterising the supply as a GTA, making the recipient liable under reverse charge; if the hirer retains responsibility and the supplier only provides vehicle hire (GTO/hire charges), RCM does not apply. en-us Sat, 02 Sep 2023 13:29:51 +0530 Thu, 23 Jan 2025 14:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118731 RCM applies if the transporter issues a consignment note/LLR and assumes responsibility for goods, characterising the supply as a GTA, making the recipient liable under reverse charge; if the hirer retains responsibility and the supplier only provides vehicle hire (GTO/hire charges), RCM does not apply. Discussion-Forum GST Sat, 02 Sep 2023 13:29:51 +0530 https://www.taxtmi.com/forum/issue?id=118731