https://www.taxtmi.com/forum/issue?id=120500 If the petrol bunk issues a consignment note, it qualifies as a Goods Transport Agency and the recipient must pay tax under reverse charge, so the bunk should not charge tax under forward charge. If no consignment note is issued, the transport falls within the exemption for road transport services other than GTA/courier and no GST should be levied. A GTA may nevertheless opt to pay tax under forward charge only by complying with the prescribed option; otherwise reverse charge or exemption rules govern liability. en-us Fri, 26 Sep 2025 17:51:24 +0530 Sun, 05 Oct 2025 23:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120500 If the petrol bunk issues a consignment note, it qualifies as a Goods Transport Agency and the recipient must pay tax under reverse charge, so the bunk should not charge tax under forward charge. If no consignment note is issued, the transport falls within the exemption for road transport services other than GTA/courier and no GST should be levied. A GTA may nevertheless opt to pay tax under forward charge only by complying with the prescribed option; otherwise reverse charge or exemption rules govern liability. Discussion-Forum GST Fri, 26 Sep 2025 17:51:24 +0530 https://www.taxtmi.com/forum/issue?id=120500