https://www.taxtmi.com/forum/issue?id=119618 Whether amounts reimbursed by a C&F agent to a dealer for transport are taxable under GST turns on substance: reimbursements made without mark-up and supported by transporter invoices and contractual allocation of freight liability are not consideration for supply and thus do not attract GST, whereas amounts treated as transport services rendered by the dealer, invoiced or recorded as income, are consideration and taxable; documentary evidence and books of account control the classification. en-us Wed, 19 Feb 2025 23:22:03 +0530 Fri, 21 Feb 2025 12:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119618 Whether amounts reimbursed by a C&F agent to a dealer for transport are taxable under GST turns on substance: reimbursements made without mark-up and supported by transporter invoices and contractual allocation of freight liability are not consideration for supply and thus do not attract GST, whereas amounts treated as transport services rendered by the dealer, invoiced or recorded as income, are consideration and taxable; documentary evidence and books of account control the classification. Discussion-Forum GST Wed, 19 Feb 2025 23:22:03 +0530 https://www.taxtmi.com/forum/issue?id=119618