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of <h1>GST exempt for goods transport agency consignment-note services to unregistered persons, with specified business exceptions after 2025 amendment</h1> Services by a goods transport agency (GTA) for road transport of goods issuing a consignment note are exempt from GST when supplied to unregistered persons, including unregistered casual taxable persons, except where the recipient is a factory, a society, a cooperative society, a body corporate, a partnership firm (registered or not) or a casual taxable person registered under GST laws. The GTA excludes electronic commerce operators providing or facilitating local delivery. The provision was amended in 2025 to refine the GTA definition and related language.
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