Lorry Hire Income from Goods Transport Agency (GTA) is not taxable under GST

Tvl. P. Baskar Vs Deputy State Tax Officer (Intelligence) (Madras High Court) Summary: The Madras High Court addressed a writ petition filed by Tvl. P. Baskar challenging an order that disregarded his claim for GST exemption on income earned from hiring vehicles to a Goods Transport Agency (GTA). The petitioner argued that this income is exempt under Notification No. 12/2017-Central Tax (Rate). He supported his contention by referencing rulings from the Appellate Authority for Advance Ruling (AAAR) Maharashtra and the Authority for Advance Ruling (AAR) Karnataka, both of which had previously h...