TaxTMI 
TaxTMI 
Sir ,
For an individual what are the conditions to become a Good Transport operator (GTO) and what differs GTO from GTA (good transport agency). Is GTO liable to service tax. Please clarify
GTO-Good Transport Operator
25 Mar 2017 
2 Replies 
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Guest 
Goods transport operator classification affects service tax liability for individuals supplying vehicles on rent or fixed monthly terms.
The statutory definition of Goods Transport Agency is a person providing transport of goods by road and issuing a consignment note. An individual who provides a vehicle to a transport agency for agreed rent, or supplies transport services for a fixed monthly rent, does not meet the GTA criteria and is characterized as a Good Transport Operator. The query focuses on whether such a GTO is liable to collect and pay service tax and which services/contracts may be undertaken without tax collection. (AI Summary)
The statutory definition of Goods Transport Agency is a person providing transport of goods by road and issuing a consignment note. An individual who provides a vehicle to a transport agency for agreed rent, or supplies transport services for a fixed monthly rent, does not meet the GTA criteria and is characterized as a Good Transport Operator. The query focuses on whether such a GTO is liable to collect and pay service tax and which services/contracts may be undertaken without tax collection. (AI Summary)