Know everything about GST on Goods Transport Agency. What is a Goods Transport Agency (GTA)? Exemptions available to Goods Transport Agencies. Register your business. Registered more than 1 lakh taxpayer. GST Act & Rules with related provisions. Applicable GST Rates. Apply GST registration. Documents required for tranportation in GST regime This means any individual will be considered as GTA only when he engaged in the services of transportation of goods by road and issues consignment note. If the consignment note is not issued by the transporter, he will not come within the ambit of GTA. Further, the services provided by transporters who do not issue consignment note will be covered under the exemption Notification No.12/2017-Central Tax (Rate).

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