https://www.taxtmi.com/article/detailed?id=17116 Goods Transport Agency classification depends on the substance of the transport arrangement and whether a consignment-note-like document is issued, not on the transporter's status or the document's title. Records such as pay slips, freight slips, or route slips may qualify if they evidence goods movement and contain material particulars including vehicle details, goods description or quantity, origin, destination, and transporter acknowledgment. Individual truck owners are not automatically included or excluded. Under GST, the same enquiry applies, subject to the exclusion for specified electronic commerce operators connected with local delivery services. en-us Thu, 06 Aug 2026 10:11:50 +0530 Thu, 06 Aug 2026 10:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17116 Goods Transport Agency classification depends on the substance of the transport arrangement and whether a consignment-note-like document is issued, not on the transporter's status or the document's title. Records such as pay slips, freight slips, or route slips may qualify if they evidence goods movement and contain material particulars including vehicle details, goods description or quantity, origin, destination, and transporter acknowledgment. Individual truck owners are not automatically included or excluded. Under GST, the same enquiry applies, subject to the exclusion for specified electronic commerce operators connected with local delivery services. Articles Service Tax Thu, 06 Aug 2026 10:11:50 +0530 https://www.taxtmi.com/article/detailed?id=17116