Who is gta ?

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Vishnu Saboo (Querist)
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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

@VaibhavJ

@VaibhavJ (Expert)
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26 February 2013 Hi..

"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.

Else no ST falls due as per Negative list Regime.

Thanks!!