Services by the way of transportation of goods (Heading 9965): Accordingly, the following set of services are exempt from GST. It is important to distinguish between a GTA and a transport owner because of the exemption provided on the services by way of transportation of goods. Whereas, transport owners are the ones who are the owners of the fleet of vehicles.
The difference between a GTA and transport owners is that a GTA is a service provider that provides service of transportation of goods through a fleet of vehicles provided by others. In this article we will talk about transportation of goods by road done by a transporter. Transportation of goods by road is done either by a transporter or by a courier agency.
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