Goods Transport Agency

[Shubham Kankaria]

Hello

If a transporter says he is not not responisble for safe delivery of goods then can he be said as GTA in GST ?

AI Summary

Transporter Role in GST: Goods Transport Agency Status Hinges on Issuing Consignment Note, Not Disclaiming Delivery Responsibility. A discussion on a forum addresses whether a transporter can be classified as a Goods Transport Agency (GTA) under GST if they disclaim responsibility for the safe delivery of goods. It is clarified that a GTA is defined by issuing a consignment note, which legally binds them to ensure safe delivery, regardless of any contrary agreement. The discussion also touches on exemptions for GTA services, such as transporting agricultural produce or goods below certain value thresholds. It concludes that not all road transportation falls under GTA, especially if exemptions apply or if it's self-service transportation.