https://www.taxtmi.com/article/detailed?id=16891 Transportation of goods by road is a Goods Transport Agency service under GST only when the transporter issues a consignment note, because the note shows acceptance of legal responsibility for the goods. A stage carriage permitted to carry goods should not automatically be treated as a Goods Transport Agency merely because it transports goods. Tickets, luggage receipts, booking slips, or freight receipts used to collect transport charges are only acknowledgements of payment and carriage, not consignment notes. en-us Fri, 10 Jul 2026 07:44:21 +0530 Fri, 10 Jul 2026 07:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16891 Transportation of goods by road is a Goods Transport Agency service under GST only when the transporter issues a consignment note, because the note shows acceptance of legal responsibility for the goods. A stage carriage permitted to carry goods should not automatically be treated as a Goods Transport Agency merely because it transports goods. Tickets, luggage receipts, booking slips, or freight receipts used to collect transport charges are only acknowledgements of payment and carriage, not consignment notes. Articles Goods and Services Tax - GST Fri, 10 Jul 2026 07:44:21 +0530 https://www.taxtmi.com/article/detailed?id=16891