Hiring of goods transportation vehicle by GTA is exempted from GST

In re Prahallad Ray Rekhraj Agrawal (GST AAR Chhattisgarh) The AAR, Chhattisgarh in the matter of M/s Prahallad Ray Rekhraj Agarwal [Advance Ruling No. STC/AAR/04/2020/39 dated October 8, 2020] has ruled that no Goods and Services Tax (“GST”) will be chargeable on the hiring of a transportation vehicle by a Goods Transportation Agency (“GTA”) and also has no liability under Reverse Charge Mechanism (“RCM”). Facts: M/s Prahallad Ray Rekhraj Agarwal (“the Applicant”) is a Proprietorship firm and is planning to venture business into the business of transportation of goods by road ...