Gta
This query is : Resolved
03 January 2014
who all are included in gta? whether individual is included in gta?
03 January 2014
please refer to definition of GTA: "Goods transport agency” means any commercial
concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
Thus any commercial concern offering the above services is included in GTA including an individual.
concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
Thus any commercial concern offering the above services is included in GTA including an individual.
04 January 2014
such consignement notes should be as per service tax rules,1994.
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