26 February 2013
hi, a person is supplying me some material he recovering frieght from me, for that he issueing a slip, which fulfilling characteristics of LR. am i liable to pay GTA even though he is supplier and not transporter mainly? please advise
"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.
So if person is providing transport service then ST is payable.
CAclubindia
