24 July 2017
Courier agency has been defined as "any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles"
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"
These are defined in Notification 12/2017 Central Tax (Rate) Dated 28-6-2017 .
Please see as per your business in which shall you fall.
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