GTA providing service in relation to transportation of goods by road in a good carriage also undertakes packing as an integral part of the service provided. It may be clarified whether in such cases service provided is to be classified under GTA service.
CLARIFICATION: Cargo handling service [sec.65(105)(zr)] means loading, unloading, packing or unpacking of cargo and includes the service of packing together with transportation of cargo with or without loading, unloading and unpacking. Transportation is not the essential character of cargo handling service but only incidental to the cargo handling sevice. Where service is provided by a person who is registered as GTA service provider and issue consignment note for transportation of goods by road in a good carriage and the amount charged for the service provided is inclusive of packing, then the service shall be treated as GTA service and not cargo handling service.
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