https://www.taxtmi.com/caselaws?id=783441 The AAR held that the applicant's activities constitute "goods transport agency" (GTA) services, as the applicant issues consignment notes, a sine qua non for GTA classification, thereby assuming lien and responsibility for the goods until delivery. Referring to the Service Tax regime definition of consignment note, the AAR confirmed that the applicant, transporting goods by road and issuing such notes, falls squarely within GTA. Consequently, where the recipient of the transportation service is an unregistered end-customer booking through an electronic commerce operator's portal, the service is covered by Sl. No. 21A of Notification No. 12/2017-Central Tax (Rate), and is exempt from GST. en-us Tue, 09 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 13:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783441 The AAR held that the applicant's activities constitute "goods transport agency" (GTA) services, as the applicant issues consignment notes, a sine qua non for GTA classification, thereby assuming lien and responsibility for the goods until delivery. Referring to the Service Tax regime definition of consignment note, the AAR confirmed that the applicant, transporting goods by road and issuing such notes, falls squarely within GTA. Consequently, where the recipient of the transportation service is an unregistered end-customer booking through an electronic commerce operator's portal, the service is covered by Sl. No. 21A of Notification No. 12/2017-Central Tax (Rate), and is exempt from GST. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783441