https://www.taxtmi.com/caselaws?id=786434 A Consignment Note issued by a transporter on receipt of goods for road movement constitutes legal evidence of receipt, transfer of custody and creates a lien, making the transporter liable for loss or damage until delivery; accordingly, services provided on that basis qualify as Goods Transport Agency (GTA) services even when subcontracted. Ancillary acts (loading, unloading, packing, transshipment, temporary warehousing) form part of the composite GTA supply. Where the consignee is not registered under GST, GTA services rendered to that unregistered person are eligible for exemption under entry Sl. No. 21A of Notification No. 12/2017-Central Tax (Rate). en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786434 A Consignment Note issued by a transporter on receipt of goods for road movement constitutes legal evidence of receipt, transfer of custody and creates a lien, making the transporter liable for loss or damage until delivery; accordingly, services provided on that basis qualify as Goods Transport Agency (GTA) services even when subcontracted. Ancillary acts (loading, unloading, packing, transshipment, temporary warehousing) form part of the composite GTA supply. Where the consignee is not registered under GST, GTA services rendered to that unregistered person are eligible for exemption under entry Sl. No. 21A of Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786434