Notification No. 1/2009 ST dated 05.01.2009 has exempted following services when provided to GTA for use by the said GTA to provide services to a customer in relation to the transport of goods by a road to a customer.
(a) Clearing and forwarding agent
(b) Manpower recruitment or supply agency
(c) Cargo handling agency
(d) Storage or warehouse keeper
(e) Business auxiliary service
(f) Packaging activity
(g) Supply of tangible goods without transferring effective control and possession service
The invoice issued by such service provider, providing services should mention the name and address of the goods transport agency and also the name and date of the consignment note, by whatever name called, issued in his behalf.
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