https://www.taxtmi.com/forum/issue?id=120680 Reverse charge on freight to a goods transport agency applies irrespective of whether transported goods are nil-rated or exempt; the controlling test is whether the GTA service itself is exempt under the relevant notification. Exemption depends on payer, value thresholds, and the nature of the GTA service, with specific exempt categories (agricultural produce, low-value consignments, certain food items, organic manure, registered publications, relief materials, defense equipment) and an exemption for hire of means of transport to a GTA. en-us Tue, 30 Dec 2025 20:19:55 +0530 Sat, 03 Jan 2026 09:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120680 Reverse charge on freight to a goods transport agency applies irrespective of whether transported goods are nil-rated or exempt; the controlling test is whether the GTA service itself is exempt under the relevant notification. Exemption depends on payer, value thresholds, and the nature of the GTA service, with specific exempt categories (agricultural produce, low-value consignments, certain food items, organic manure, registered publications, relief materials, defense equipment) and an exemption for hire of means of transport to a GTA. Discussion-Forum GST Tue, 30 Dec 2025 20:19:55 +0530 https://www.taxtmi.com/forum/issue?id=120680