{"id":70967,"date":"2025-02-19T08:42:05","date_gmt":"2025-02-19T03:12:05","guid":{"rendered":""},"modified":"2025-02-19T08:42:05","modified_gmt":"2025-02-19T03:12:05","slug":"transport-vehicle-rental-services-without-consignment-notes-not-exempt-under-entry-18-notification-12-2017-ct-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70967","title":{"rendered":"Transport Vehicle Rental Services Without Consignment Notes Not Exempt Under Entry 18 Notification 12\/2017-CT(Rate)"},"content":{"rendered":"<p>Transport Vehicle Rental Services Without Consignment Notes Not Exempt Under Entry 18 Notification 12\/2017-CT(Rate)<br \/>Case-Laws<br \/>GST<br \/>AAR ruled that transportation services provided by subcontractor X to principal GTA are not exempt under Entry 18 of Notification 12\/2017-CT(Rate). Since X does not issue consignment notes, a key requirement to qualify as GTA, their services constitute vehicle rental rather than goods transportation. The principal GTA maintains the direct transportation contr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85868\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transport Vehicle Rental Services Without Consignment Notes Not Exempt Under Entry 18 Notification 12\/2017-CT(Rate)Case-LawsGSTAAR ruled that transportation services provided by subcontractor X to principal GTA are not exempt under Entry 18 of Notificatio<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70967","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70967","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70967"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70967\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}