'Consignment note' sine-qua-non for GTA taxability; Ancillary services liable to GST, explains CBEC
CBEC explains taxability of GTA services under GST regime, states that issuance of consignment note is a sine-qua-non for supplier of service to be considered as GTA and that services provided by such individual transporters who do not issue a consignment note will be exempt under Notification No. 12/2017-Central Tax (Rate); Explains that GTA service can be taxed at 5% subject to condition that ITC of goods & services used therein has not been taken, whereas GTA can opt t...