GTA services via e-commerce portal to unregistered customers exempt under Sl. No. 21A, Notification 12/2017-CT (Rate)

GTA services via e-commerce portal to unregistered customers exempt under Sl. No. 21A, Notification 12/2017-CT (Rate)Case-LawsGSTAAR held that the applicant’s proposed activities constitute “goods transport agency” (GTA) services because it will transport

GTA services via e-commerce portal to unregistered customers exempt under Sl. No. 21A, Notification 12/2017-CT (Rate)
Case-Laws
GST
AAR held that the applicant's proposed activities constitute “goods transport agency” (GTA) services because it will transport goods by road and issue consignment notes transferring lien and responsibility for safe delivery. Issuance of a consignment note was treated as a sine qua non for GTA status, consistent with the pre-GST service tax regime. The end c

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