Gta applicable for exporters

Good day to All,

Anybody clarify my queries regarding Appilicable of GTA for Exporters while transporting goods from place of orgin to Port.

And also clarify that Freight payable to Railways attract GTA.

There is One Notification No.18/2009 dated 7th july 2009 it states that If Consignment Note should be provided. If Consignment Note is not available only invoice from transporters & waybill/trip sheet is available is enough.

kindly reply ASAP

Thanks in Advance

Mohamed