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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Goods transport composite service: ancillary charges in GTA invoices qualify for abatement when consignment note is issued.</h1> GTA activity is a single composite service when road transportation is principal and a consignment note is issued; ancillary services performed in the course of such transportation (loading/unloading, packing/unpacking, transshipment, temporary warehousing) and charged in the GTA's invoice form part of the GTA service and qualify for the applicable abatement. Packing performed and invoiced by a GTA remains GTA service, and time-sensitive road transport with a consignment note likewise remains classified as GTA service.

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