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of <h1>GST taxes goods transport agencies at 5% under reverse charge for registered recipients with specific exemptions</h1> Under GST, goods transport agencies (GTAs) are defined as persons providing road transport services who issue consignment notes. Individual transporters not issuing consignment notes remain exempt. GTA services are taxed at 5% under reverse charge mechanism when supplied to specified categories including registered persons, factories, societies, partnerships, and body corporates. GTAs can opt for forward charge by filing declarations within prescribed timelines. Certain GTA services remain exempt including transportation of agricultural produce, milk, salt, food grains, newspapers, relief materials, and defense equipment. The reverse charge mechanism requires registered recipients to self-invoice and pay tax on GTA services received from unregistered providers.
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