https://www.taxtmi.com/article/detailed?id=11722 Transportation under the Goods Transport Agency framework applies only to transport of goods as defined under statutory goods definition; materials that are neither sold nor in saleable condition-such as effluent disposed as waste-do not qualify as goods, and their carriage for disposal therefore falls outside GTA-based service tax liability. en-us Sat, 12 Aug 2023 09:54:33 +0530 Sat, 12 Aug 2023 09:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11722 Transportation under the Goods Transport Agency framework applies only to transport of goods as defined under statutory goods definition; materials that are neither sold nor in saleable condition-such as effluent disposed as waste-do not qualify as goods, and their carriage for disposal therefore falls outside GTA-based service tax liability. Articles Service Tax Sat, 12 Aug 2023 09:54:33 +0530 https://www.taxtmi.com/article/detailed?id=11722