Goods transport operator-gto

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For an individual what are the conditions to become a Good Transport operator (GTO) and what differs GTO from GTA (good transport agency). Is GTO liable to service tax. Please clarify

Replies (2)

GTO exempt under the Negative list vide entry no 66D(p).

Refer: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=5770

and the  list notifications attached.

Sir

What are the  services / contracts  can be done by GTO with out collect & pay service tax.


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