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”).

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