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Consignment note

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 January 2013 Please tell me can we consider the tax invoice as consignment note if the same is not delivered by the party (transporter) in case of export.
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Ganeshbabu K

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Ganeshbabu K (Expert)
24 June 2013 1)Simple transport of goods service invoice (without issue of consignment note) is not a GTA service.

2)So GTA servicetax not applicable on such payments

3)to issue consignment noe he should be registered as GTA and he should have licence..

Thanks & regards
Ganeshababu k

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