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 .
Note:-
In case of exempted services, goods transport agency is not required to issue consignment note.
For example
Consignment of fruits and vegetables
