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

Learn in your speed, with individual attention - Teachoo Maths 1-on-1 Class

Ask a doubt
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.