{"id":1228,"date":"2025-06-08T12:17:23","date_gmt":"2025-06-08T12:17:23","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1228"},"modified":"2025-06-08T12:17:25","modified_gmt":"2025-06-08T12:17:25","slug":"gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/","title":{"rendered":"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 – GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0"},"content":{"rendered":"\n

Case of Dharmaraju Ragul, AAR Tamil Nadu Ruling Dated 9th<\/sup>\u00a0May 2025.<\/em>\u00a0AAR 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<\/sup>\u00a0June 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.\u00a0<\/p>\n\n\n\n

(Link: AAR Tamil Nadu Ruling Dated 09\/05\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Dharmaraju Ragul, AAR Tamil Nadu Ruling Dated 9th\u00a0May 2025.\u00a0AAR ruled that the supply of goods carriage on hire […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-1228","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST AAR Tamil Nadu Ruling Dated 09\/05\/2025 - GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 - GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Dharmaraju Ragul, AAR Tamil Nadu Ruling Dated 9th\u00a0May 2025.\u00a0AAR ruled that the supply of goods carriage on hire […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-08T12:17:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-08T12:17:25+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 – GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0\",\"datePublished\":\"2025-06-08T12:17:23+00:00\",\"dateModified\":\"2025-06-08T12:17:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/\"},\"wordCount\":131,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"AAR Ruling\",\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/\",\"name\":\"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 - GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-06-08T12:17:23+00:00\",\"dateModified\":\"2025-06-08T12:17:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 – GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 - GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/","og_locale":"en_US","og_type":"article","og_title":"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 - GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of Dharmaraju Ragul, AAR Tamil Nadu Ruling Dated 9th\u00a0May 2025.\u00a0AAR ruled that the supply of goods carriage on hire […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2025-06-08T12:17:23+00:00","article_modified_time":"2025-06-08T12:17:25+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 – GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0","datePublished":"2025-06-08T12:17:23+00:00","dateModified":"2025-06-08T12:17:25+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/"},"wordCount":131,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["AAR Ruling","GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/","name":"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 - GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-06-08T12:17:23+00:00","dateModified":"2025-06-08T12:17:25+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/gst-aar-tamil-nadu-ruling-dated-09-05-2025-gst-on-renting-goods-carrier-to-goods-transport-agencies-gtas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST AAR Tamil Nadu Ruling Dated 09\/05\/2025 – GST on Renting Goods Carrier to Goods Transport Agencies (GTAs)\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=1228"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1228\/revisions"}],"predecessor-version":[{"id":1229,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1228\/revisions\/1229"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=1228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=1228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=1228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}