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        Case ID :
        GST

        A consignment note is essential to classify an activity as Goods...

        Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipients.

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                          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.
                                A consignment note is essential to classify an activity as Goods Transport Agency (GTA) services because it evidences receipt of goods for road transport and transfers custody and liability to the transporter; accordingly, issuing a single consignment note from source hub to delivery address creates a lien and transporter liability until delivery, whether transport is performed directly or via subcontracted carriers. GTA services include ancillary acts (loading, unloading, packing, transshipment, temporary warehousing) as part of a composite supply. Services by a GTA rendered to a person not registered under GST (including customers ordering via e commerce portals) are eligible for exemption under entry 21A of Notification No. 12/2017.
                                Note: It is a system-generated summary and is for quick reference only.
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