https://www.taxtmi.com/forum/issue?id=118962 The reverse charge mechanism for goods transport agency services now applies to supplies where earlier small-value exemptions for single-carriage and single-consignee freight were omitted; the exemption clauses were removed by amendment to the Central Tax (Rate) notification, effective 18 July 2022, making recipients liable to discharge tax under RCM even for consignments that previously fell within the small-value thresholds. en-us Wed, 31 Jan 2024 19:32:26 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118962 The reverse charge mechanism for goods transport agency services now applies to supplies where earlier small-value exemptions for single-carriage and single-consignee freight were omitted; the exemption clauses were removed by amendment to the Central Tax (Rate) notification, effective 18 July 2022, making recipients liable to discharge tax under RCM even for consignments that previously fell within the small-value thresholds. Discussion-Forum GST Wed, 31 Jan 2024 19:32:26 +0530 https://www.taxtmi.com/forum/issue?id=118962