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    <title>Exempt supply by GTA</title>
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    <description>A registered Goods Transport Agency that hires its own vehicles to other GTAs is making an exempt supply under the applicable notification; despite no tax liability, it must issue a Bill of Supply under section 31(3). If the supplier surrenders GST registration, GST-prescribed documentary obligations cease, but while registered the GTA must issue the Bill of Supply for the hire transaction.</description>
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