will all transport be called gta

As per Notification 12/2017 – Central Tax (Rate), “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called

GTA :as per Explanation to 9(iii) of Notification No. 11/2017-Central Tax (Rate), Dt.: 28th June, 2017 & Paragraph 2 Clause (ze) to Notification 12-2017 dated 28 June 2017, Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

As per Notification 13/2017 GTA services are under RCM .

Transporter : tranporter is who does not issue consignment note (bilty) .& As per Notification 12 /2017 CT (r) , Services of tranporter by road is exempted

Good Explanation Pankaj Sir.....👍👍👍

Best clarification like it