Supporting services in transport: GTA services excluded, separate tax treatment and input tax credit conditions apply under GST. Heading 9967 classifies supporting services in transport and excludes goods transport agency (GTA) services, defined by provision of road transport-related services and issuance of a consignment note. GTA supplies were subject to a condition that input tax credit on goods and services used in supplying the service must not have been taken, and a GTA could opt for integrated tax treatment on its services. Amendments by notifications adjusted the scope and tax treatment while maintaining the distinct classification and conditional credit requirement for GTA services.