GTA (Goods Transport Agency)
Direct Definition
Any commercial person or entity providing transport of goods by road and issuing a consignment note (Bilty).
Detailed Explanation & Statutory Rules
Under Indian GST law, simply owning or renting trucks does not make one a GTA. An operator becomes a Goods Transport Agency strictly when they issue an official consignment note (bilty) assuming liability for the safe transit of goods.
Legal Reference / Act: Section 65B(26) of Finance Act, 1994 & CGST Act Notification 11/2017.
Practical Indian Freight Example
"An individual truck driver who rents his vehicle without issuing an LR is exempt from GTA rules; a logistics office issuing serial numbered bilties is a GTA."
Key Questions & Answers
Is a GTA required to register for GST?
Only if total turnover exceeds ₹20 Lakhs, or if opting to pay 12% Forward Charge GST with input tax credit.
Other Useful Transport Terms:
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