https://www.taxtmi.com/forum/issue?id=119023 The person who pays freight for road transport in a goods carriage is treated as the recipient liable to pay tax under the reverse charge for GTA services irrespective of whether the goods transported are taxable or exempt; however, transport of goods qualifying as agricultural produce is exempt under the notification, and where the supplier has registered, opted to pay tax on GTA services and issued a tax invoice with the prescribed declaration, the reverse charge on the recipient does not apply. en-us Sat, 09 Mar 2024 13:17:28 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119023 The person who pays freight for road transport in a goods carriage is treated as the recipient liable to pay tax under the reverse charge for GTA services irrespective of whether the goods transported are taxable or exempt; however, transport of goods qualifying as agricultural produce is exempt under the notification, and where the supplier has registered, opted to pay tax on GTA services and issued a tax invoice with the prescribed declaration, the reverse charge on the recipient does not apply. Discussion-Forum GST Sat, 09 Mar 2024 13:17:28 +0530 https://www.taxtmi.com/forum/issue?id=119023