TaxTMI 
TaxTMI 
Hello
If a transporter says he is not not responisble for safe delivery of goods then can he be said as GTA in GST ?
Goods Transport Agency
07 Feb 2020 
20 Replies 
7327 Views Asked by
Goods Transport Agency liability: consignment note creates responsibility for safe delivery under GST, overriding contrary agreements.
GTA status under GST arises where a person provides road transport of goods and issues or effectively operates a consignment note, which transfers lien and renders the transporter responsible for safe delivery. Contractual clauses attempting to absolve that responsibility are ineffective against the CGST Act. Non-issuance or alternative documentary forms do not avoid GTA status; self-transport by owners is outside GTA treatment. Specified exemptions, threshold limits, hiring to GTAs, and reverse charge payment by recipients modify tax liability. (AI Summary)
GTA status under GST arises where a person provides road transport of goods and issues or effectively operates a consignment note, which transfers lien and renders the transporter responsible for safe delivery. Contractual clauses attempting to absolve that responsibility are ineffective against the CGST Act. Non-issuance or alternative documentary forms do not avoid GTA status; self-transport by owners is outside GTA treatment. Specified exemptions, threshold limits, hiring to GTAs, and reverse charge payment by recipients modify tax liability. (AI Summary)