Courier agency

No ........ ..........

courier agency does not come under GTA.

why whats the reason

 

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 (Bilty) & GTA Services are covered under 9(3)

Whereas , Courier Service provider Do no issue Bilty nor their services cover under 9(3)

Good explanation Pankaj ji...

thanks vinod ji ....................