Gta

Any serivces provided for transportation of goods by road is covered under of Section 66D (p) of negative list.However, if the road transporatation is by GTA and courier services, it would not be covered by negative list and would be liable to serivce tax.

As per Section 65B (26) of Finance Act, Goods transport agency means any person who provides service in relation to transportation of goods by road and issues consignment note, by whatever name called.