Applicability of GST on transport. GST registration for goods transaport agency. Get GSTIN. Exemptions available to GTA. Format of Tax Invoice. transporters are required to maintain records of goods transported, delivered, and goods stored in transit along with the GSTIN of the registered consigner and consignee.
Accordingly, GST will apply to the service of transportation of goods by road only if services are provided by GTA or courier agency. It is relevant to note that services provided by GTA include not only transportation services but also other ancillary services such as loading, unloading, packing, transshipment, etc.