GST on Goods Transport Agency (GTA) - A Ultimate Guide
30/08/2021 Accounting - Finance
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GST will apply to the service of transportation of goods by road only if services are provided by GTA or courier agency. Read more about GST on GTA at taxgyata.com
As per Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017, “goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
This means any individual will be considered as GTA only when he engaged in the services of transportation of goods by road and issues consignment note. If the consignment note is not issued by the transporter, he will not come within the ambit of GTA. Further, the services provided by transporters who do not issue consignment note will be covered under the exemption Notification No.12/2017-Central Tax (Rate).
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