https://www.taxtmi.com/forum/issue?id=120254 The issue is whether the lessee qualifies as a Goods Transport Agency (GTA) so that vehicle hire charges are exempt; key evidence includes issuance of consignment notes and contractual undertakings that the vehicle will be used for transport of goods, while distinction between Goods Transport Operator (GTO) and GTA is critical. en-us Tue, 15 Jul 2025 13:43:14 +0530 Wed, 16 Jul 2025 04:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120254 The issue is whether the lessee qualifies as a Goods Transport Agency (GTA) so that vehicle hire charges are exempt; key evidence includes issuance of consignment notes and contractual undertakings that the vehicle will be used for transport of goods, while distinction between Goods Transport Operator (GTO) and GTA is critical. Discussion-Forum GST Tue, 15 Jul 2025 13:43:14 +0530 https://www.taxtmi.com/forum/issue?id=120254