Gta applicability

yes its is applicable on CLEARING AND FORWARDING AGENTS

but in some cases clearing forwarding agents are not pure transporters how ever company is having some agreement with c&f agents for agreed price to be payable on transportation from factory to transport..

And in majority cases c&F agent will take some other transporter and get my goods delivered to port and transport company billed to c&f agent and c&f agent will charge to me ..

is gta APPLICABLE HERE ALSO 

In my view, if the agreement provides that the support service is necessary for providing the main service and the C&F Agent is working as a pure agent (Rule 5 of Service Tax (Determination of Value) Rules, 2006) of the company (client) and if no profit is directly earned on the GTA service and freight is collected from company on behalf of GTA, then service tax will be applicable on the transporter (as he is issuing the consignment note), but due to application of Reverse Charge (Not. 30/2012) , the company (client) shall be liable to pay service tax.