GOOD TRANSPORT AGENCY
This query is : Resolved
17 July 2008
please can anybody define me good transport agency(GTA)
MEANS HE SHOULD OWN THE VEHICLES AND HOW SHOULD THESE AGENCE SHOULD BE INCORPORATED,
REGARDS
SIMA
MEANS HE SHOULD OWN THE VEHICLES AND HOW SHOULD THESE AGENCE SHOULD BE INCORPORATED,
REGARDS
SIMA
17 July 2008
Section 65(50b) of Finance Act, 1994 defines GTA as follows:
"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
Refer Chapter 45 Goods Transport Services of 8th edition of Bharat's Treatise on Service Tax Law, Practice and Procedure (Price Rs 1595 only!) for detailed discussion on the subject.
Any way vehicle need not be owned by the Goods Transport Agecy.
You may also like to study Carriage by Road Act regarding Registration etc. (This Act already got President's consent but a Notification is still to be issued). For this purpose, you may like to visit the following:
https://www.dorth.gov.in/index2.asp?langid=2&sublinkid=401
"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
Refer Chapter 45 Goods Transport Services of 8th edition of Bharat's Treatise on Service Tax Law, Practice and Procedure (Price Rs 1595 only!) for detailed discussion on the subject.
Any way vehicle need not be owned by the Goods Transport Agecy.
You may also like to study Carriage by Road Act regarding Registration etc. (This Act already got President's consent but a Notification is still to be issued). For this purpose, you may like to visit the following:
https://www.dorth.gov.in/index2.asp?langid=2&sublinkid=401
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on Deemed Capital Gain
- Exiting partner in partnership firm in gst portal
- F & O PROFIT REPORTING FOR AY 2026-27
- Type of Capital Gain
- Regarding ITR filing with more value than showing in AIS/TIS
- Rental income of jointly held property
- ITR-3 File/Error Found
- ITR-Capital Gain
- Traces submitting correction statement error
- TDS _Long term Capital Gain ref.sec 214 Table 2
- Gst on travel by air for business purposes
- Loss of interest in PF transfer from EPFO to Trust
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- TDS offline utility
- TDS on rent received on hardship compensation being rent on redevelopment of building
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
