Steamer agent charges - tds applicability

Will steamer agent or Shipping companies come under the purview of GTA ( goods transport agency)?

if so then no TDS is applicable. so is it a GTA or not?

Replies (2)
This service is not GTA so TDS exemption is not available.......

GTA is Goods Transport by Road. 

So Shipping Companies are outside the purview of GTA service.

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