If an individual providing trucks to his clients and he does not owning any truck .His is not issuing any consignment note but issues bills and already have service tax registration . While migrating to GST can he select SAC as Good transport operator-00440067 not a good transporting agency. Can he get service tax exemption as per negative list of 66d(p).
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Good transport operator-gto
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For the difference between GTA & GTO you may refer: https://studycafe.in/2014/03/a-brief-note-on-goods-transport-agency.H T M L
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