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<h1>Consignment note requirement: transport agencies must issue detailed, serially numbered consignment notes, subject to exemptions.</h1> Goods transport agencies providing road transport must issue a serially numbered consignment note to the recipient, unless the transport service is wholly exempt. The consignment note must be issued against receipt of goods and record consignor and consignee names, goods carriage registration number, details of goods, origin and destination, and the person liable to pay service tax.