We know that there is applicability of reverse charge in case of Goods Transport Agency (GTA)

Service tax is to be paid by consignor or consignee who is paying to GTA


Consignment note is to be issued  by goods transport agency (GTA) which contains details of consignor and consignee

This consignment note must be serially numbered



Details  in Consignment Note

A consignment note shall contain the following details -

  • Name of the consignor and consignee,
  • Registration number of the goods carriage in which the goods are transported,
  • Details of the goods transported,
  • Details of the place of origin and destination,
  • Person liable for paying service tax whether consignor, consignee or the goods transport agency .



In case of exempted services, goods transport agency is not required to issue consignment note.

For example

Consignment of fruits and vegetables

  1. Service Tax
  2. Service Tax Procedures

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.