Goods Transport Agency status depends on issuance of a consignment note; tax and ITC consequences follow under GST. A GTA is identified by provision of services 'in relation to' road transport and issuance of a consignment note; only such GTA services are taxable under GST while pure transport by persons not issuing consignment notes remains exempt. GTA supplies attract concessional tax treatments with differing ITC consequences: a GTA may opt to pay tax on forward charge and take ITC, or, if it does not, tax liability may shift to specified recipients under the reverse charge mechanism. Ancillary activities integral to carriage are included and certain GTA supplies and hires are expressly exempt.