https://www.taxtmi.com/forum/issue?id=120670 Transport of goods by road is exempt from GST where the operator does not issue a consignment note and therefore does not act as a Goods Transport Agency; issuance of a consignment note (or equivalent particulars) makes the activity taxable as a GTA, requiring GST at the applicable rate and associated input tax credit adjustments. en-us Tue, 23 Dec 2025 07:19:17 +0530 Sat, 27 Dec 2025 11:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120670 Transport of goods by road is exempt from GST where the operator does not issue a consignment note and therefore does not act as a Goods Transport Agency; issuance of a consignment note (or equivalent particulars) makes the activity taxable as a GTA, requiring GST at the applicable rate and associated input tax credit adjustments. Discussion-Forum GST Tue, 23 Dec 2025 07:19:17 +0530 https://www.taxtmi.com/forum/issue?id=120670