https://www.taxtmi.com/forum/issue?id=119131 A transporter cannot issue a credit or debit note adjusting the supplier's sale of goods; only the original supplier issues credit notes for the supply. The transporter may issue a GST-bearing credit note for its own transport service (e.g., as a freight discount). Recovery from a transporter for damaged goods must be characterised-liquidated damages versus compensation-to determine whether it constitutes consideration for a supply or falls outside GST scope; contract terms and administrative guidance control the outcome. en-us Thu, 30 May 2024 12:15:01 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119131 A transporter cannot issue a credit or debit note adjusting the supplier's sale of goods; only the original supplier issues credit notes for the supply. The transporter may issue a GST-bearing credit note for its own transport service (e.g., as a freight discount). Recovery from a transporter for damaged goods must be characterised-liquidated damages versus compensation-to determine whether it constitutes consideration for a supply or falls outside GST scope; contract terms and administrative guidance control the outcome. Discussion-Forum GST Thu, 30 May 2024 12:15:01 +0530 https://www.taxtmi.com/forum/issue?id=119131