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, b

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