Goods Transport Agency service classification clarifies composite-service treatment and abatement applicability for road transportation services. Service tax applies to services of a Goods Transport Agency, defined by provision of road transport services and issuance of a consignment note. A GTA's supply is a single composite service encompassing ancillary activities (loading, unloading, packing, transshipment, temporary storage) if charged in the GTA's invoice, and such ancillary services form part of the GTA service for purposes of abatement. Time-bound delivery commitments do not exclude the activity from GTA service provided the entire transport is by road and a consignment note is issued.
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.
Goods Transport Agency service classification clarifies composite-service treatment and abatement applicability for road transportation services.
Service tax applies to services of a Goods Transport Agency, defined by provision of road transport services and issuance of a consignment note. A GTA's supply is a single composite service encompassing ancillary activities (loading, unloading, packing, transshipment, temporary storage) if charged in the GTA's invoice, and such ancillary services form part of the GTA service for purposes of abatement. Time-bound delivery commitments do not exclude the activity from GTA service provided the entire transport is by road and a consignment note is issued.
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