https://www.taxtmi.com/article/detailed?id=5279 Definition and tax treatment of a Goods Transport Agency require transport by road, provision by a commercial concern and issuance of a serially numbered consignment note with prescribed particulars. Owner drivers and non commercial providers (including certain government or non profit actors) fall outside the levy. A GTA may choose a statutory abatement or claim CENVAT credit; specific exemptions apply for exports and selected goods or low value consignments. Reverse charge provisions make specified freight payers the person liable, and the place of provision is the location of that person. en-us Fri, 13 Sep 2013 12:11:07 +0530 Fri, 13 Sep 2013 12:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5279 Definition and tax treatment of a Goods Transport Agency require transport by road, provision by a commercial concern and issuance of a serially numbered consignment note with prescribed particulars. Owner drivers and non commercial providers (including certain government or non profit actors) fall outside the levy. A GTA may choose a statutory abatement or claim CENVAT credit; specific exemptions apply for exports and selected goods or low value consignments. Reverse charge provisions make specified freight payers the person liable, and the place of provision is the location of that person. Articles Service Tax Fri, 13 Sep 2013 12:11:07 +0530 https://www.taxtmi.com/article/detailed?id=5279