Clarification: Services for the same goods fall under Goods Transport Agency; different goods services don't qualify as GTA.

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....Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The Authority for Advance Ruling clarify that if the agreement for transport, packing, unpacking, loading, and unloading pertains to the same goods, then the activity falls under the category of Goods Transport Agency. However, if the services are in relation to different goods, they do not qualify as a Goods Transport Agency.....