Issuance of consignment note is not sine-qua-non for a supplier of service to be considered as a GTA
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- By Chetan Kulasri
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- Last Updated on 18 April, 2022
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Samyak Jain – [2022] 137 taxmann.com 190 (Article)
Services like Advocate services, Goods Transport Agency Services (GTA), insurance agent services. Import of services are notified for reverse charge (RCM) under GST provision. The applicability of RCM on Freight has brought a great deal of confusion for some people in understanding exactly in what situations the RCM liability arises.
There is also misconception that the issuance of a consignment note is the sine-qua-non for a supplier of service to be considered as a GTA. In this article, the author has discussed the taxability of GTA and mandatory requirement of consignment note.
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