Case of Dharmaraju Ragul, AAR Tamil Nadu Ruling Dated 9th May 2025. AAR ruled that the supply of goods carriage on hire or lease to a Goods Transport Agency is a taxable supply. By virtue of SI. No.22 of Notification No.12/2017 (Rate) dated 28th June 2017, the activity is charged to Nil rate of tax. Column 5 of the Table in the said notification is for conditions applicable for that specific entry. At SI. No. 22 of the said notification, no condition is specified for claiming the facility provided under the notification. The service provider, namely the applicant need not be a goods transport agency to claim the facility of the notification.