https://www.taxtmi.com/caselaws?id=761988 The GST exemption for services supplied by a goods transport agency to an unregistered person applies only where the supplier provides transport of goods by road as a notified GTA service, including issuance of a consignment note. On the facts, the applicant did not establish issuance of a consignment note and instead supplied separately billed customs clearance, loading and unloading, port handling, liner fee, transportation and destination services. The mixed bundle was therefore not shown to be GTA service within the exemption entry, and GST exemption was denied on the stated services. en-us Wed, 06 Nov 2024 00:00:00 +0530 Mon, 19 May 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761988 The GST exemption for services supplied by a goods transport agency to an unregistered person applies only where the supplier provides transport of goods by road as a notified GTA service, including issuance of a consignment note. On the facts, the applicant did not establish issuance of a consignment note and instead supplied separately billed customs clearance, loading and unloading, port handling, liner fee, transportation and destination services. The mixed bundle was therefore not shown to be GTA service within the exemption entry, and GST exemption was denied on the stated services. Case-Laws GST Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761988