https://www.taxtmi.com/schedules?id=9863 Services by a goods transport agency are GST-exempt when supplied to an unregistered person, including an unregistered casual taxable person, except where the recipient is a factory, registered society, co-operative society, body corporate, partnership firm, or a registered casual taxable person. A 'goods transport agency' means a person providing road transport of goods and issuing a consignment note, but excludes electronic commerce operators providing or arranging local delivery. The provision was amended by Notification No. 16/2025 and previously updated by notification no. 33/2017. en-us Sun, 15 Oct 2017 22:00:00 +0530 Mon, 22 Sep 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/schedules?id=9863 Services by a goods transport agency are GST-exempt when supplied to an unregistered person, including an unregistered casual taxable person, except where the recipient is a factory, registered society, co-operative society, body corporate, partnership firm, or a registered casual taxable person. A 'goods transport agency' means a person providing road transport of goods and issuing a consignment note, but excludes electronic commerce operators providing or arranging local delivery. The provision was amended by Notification No. 16/2025 and previously updated by notification no. 33/2017. Schedules GST Sun, 15 Oct 2017 22:00:00 +0530 https://www.taxtmi.com/schedules?id=9863