Is GST Applicable on Transportation of Goods by Road?

CA Sandeep Bhatnagar , Last updated: 17 April 2021  
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GST is applicable on GTA and not on transport owners. When a consignment note is issued the lien on goods has been transferred to the transporter and the transporters become responsible for the goods until delivered to the consignee. Thus GST is applicable on such agency function. Services provided

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Published by

CA Sandeep Bhatnagar
(Practice)
Category GST   Report

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