TaxTMI 
TaxTMI 
Sir . Mr.A Owns Two Eicher Truck and One Auto Rikshaw he is in to Carrying Goods and House Hold Utensils from one place to another, Can he call him as GTA and can he Register as GTA under GST?
Goods Transport Agency
20 Nov 2021 
5 Replies 
1480 Views Asked by
GTA classification may hinge on issuance of a consignment note, affecting GST liability for truck and auto-rickshaw owners.
Qualification as a Goods Transport Agency under GST depends on issuance of a consignment note, which transfers responsibility for goods to the transporter; issuance tends to characterise the service as GTA and attract GST, while treating non-issuance as a basis for exemption has been rejected in advance ruling reasoning because it would permit tax evasion. An auto rickshaw is a motor vehicle and may be covered where the consignment-note criterion is satisfied, and classification remains interpretative with administrative scrutiny affecting registration and liability. (AI Summary)
Qualification as a Goods Transport Agency under GST depends on issuance of a consignment note, which transfers responsibility for goods to the transporter; issuance tends to characterise the service as GTA and attract GST, while treating non-issuance as a basis for exemption has been rejected in advance ruling reasoning because it would permit tax evasion. An auto rickshaw is a motor vehicle and may be covered where the consignment-note criterion is satisfied, and classification remains interpretative with administrative scrutiny affecting registration and liability. (AI Summary)