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Whether all transporter services will be treated as GTA services?

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Whether all transporter services will be treated as GTA services?
posted Jan 3, 2018 by John Smith

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1 Answer

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No, as per GST Act, Goods transport agency means any person who:-
a) Provides the service in relation to transport of goods by road
b) Issue consignment note
Issuance of consignment note is main criteria for classification of transport service under Goods Transport Agency. In view of above, transporter fulfilling the above condition will be treated as GTA.

answer Jan 4, 2018 by Deepak Jangid
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