Services provided by Goods Transport Agency (GTA)

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..... oods transport agency in respect of transportation of goods by road Taxable Services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies .....

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..... Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: Sec 65B (26) - goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Sec 65B (25) - goods means .....

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