Page 84 - CA Final GST

Badlani Classes

a- consideration charged for transportation of all such goods
b- for a single consignee
c- does not exceed Rs.750;
- milk, salt and food grain including flour, pulses and rice;
- organic manure;
- newspaper or magazines registered with the Registrar of Newspapers;
- relief materials meant for victims of natural or man-made disasters, calamities,
accidents or mishap; or
- defense or military equipment.
Entry 1- Exemption to Services provided by GTA to unregistered person: Exemption has
21A been granted to services provided by a goods transport agency to-
• to an unregistered person,
• including an unregistered casual taxable person,

Other than the following recipients, namely:-
(a) any factory registered under or governed by the Factories Act, 1948(63 of
1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860)
or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in
force; or
(d) any body corporate established, by or under any law for the time being in force;
or
(e) any partnership firm (including LLP) whether registered or not under any law
including association of persons;
(f) any casual taxable person registered under the Central Goods and Services Tax
Act or the Integrated Goods and Services Tax Act or the State Goods and
Services Tax Act or the Union territory Goods and Services Tax Act.
Goods transport agency [Para 2(ze)]: “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;

“Consignment note” [Rule 54(3) of the Central Goods and Services Tax (CGST)
Rules, 2017]:Where the supplier of taxable service is a goods transport agency supplying
services in relation to transportation of goods by road in a goods carriage, the said supplier
shall issue a tax invoice or any other document in lieu thereof, by whatever name called,
containing-
• the gross weight of the consignment.
• name of the consigner and the consignee
• registration number of goods carriage in which the goods are transported,
• details of goods transported.
• details of goods transported,.
• details of place of origin and destination.
• Goods and Services Tax Identification Number of person liable for paying
tax whether as consigner, consignee or goods transport agency, and
• also containing other general information as mentioned under rule 46.
Courier v. GTA :
1- Nature of services: Courier services involve “door – to – door” and “time-
sensitive” transportation i.e., delivery is provided by courier agency to each
addressee, at each addressee’s address. However, in case of GTA, the contract is
Page83
only for transportation from one place to another, as transporter carry goods from
their premises at one place to their other premises at other place.

Central Goods & Services Tax Act, 2017