Understanding the meaning and scope of GTA for tax purpose



Goods transport Agency (GTA) is undeniably one of the most unorganised sectors. Road transport business operates in a number of ways including goods transport agency, wayside transporters, courier agencies and so on. Therefore, it is pertinent to test whether they would fall within the ambit of GTA. Consequently, the taxation of GTA has been a contentious issue in the erstwhile Service tax regime as well as in the GST regime. This article analyses the meaning and scope of GTA drawing inference f
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Passionate Chartered Accountant from Palghat, focussing on Direct and Indirect Taxation.

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