Goods Transport Agency (GTA) in GST: To be covered under GTA services a person needs to provide service in relation to goods transport by road AND issues consignment note (by what ever name called) by which lein on the goods transfered to the transporter and the transporter becomes responsible for the goods till its safe delivery to the consignee. Hence to be qualified as GTA the service provider should be necessarily issuing a consignment note. Individual truck/tempo operators who do not issue any consignment note are not covered within the meaning of the term GTA. GST is charged @ 5% when input was not availed by GTA and the service receiver is liable to pay tax . However the service receiver shall take input credit on GST paid. When the service is provided to un registered person, GTA is liable to pay tax not the service receiver. GST is charged @12% when input was availed by GTA and the GTA itself is liable to pay tax not the service receiver. No GST charged by...