GST exemption for goods transport agency services to unregistered persons excludes specified registered recipients and e commerce local delivery. Services by a goods transport agency are GST-exempt when supplied to an unregistered person, including an unregistered casual taxable person, except where the recipient is a factory, registered society, co-operative society, body corporate, partnership firm, or a registered casual taxable person. A 'goods transport agency' means a person providing road transport of goods and issuing a consignment note, but excludes electronic commerce operators providing or arranging local delivery. The provision was amended by Notification No. 16/2025 and previously updated by notification no. 33/2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for goods transport agency services to unregistered persons excludes specified registered recipients and e commerce local delivery.
Services by a goods transport agency are GST-exempt when supplied to an unregistered person, including an unregistered casual taxable person, except where the recipient is a factory, registered society, co-operative society, body corporate, partnership firm, or a registered casual taxable person. A 'goods transport agency' means a person providing road transport of goods and issuing a consignment note, but excludes electronic commerce operators providing or arranging local delivery. The provision was amended by Notification No. 16/2025 and previously updated by notification no. 33/2017.
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