Services provided by Goods Transport Agency (GTA)

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Full Text of the Document

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....spect of transportation of goods by road Taxable Services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under a....