Chapter 21

Goods transport agency


Effective date:

(1st July, 2012)

Scope of Exempt Service –

Services provided by a goods transport agency by way of transportation of –

(a)  fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;

(b)  goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c)  goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty.


Meanings and Definitions:

goods carriage” has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988),

goods” means every kind of movable property other than actionable claim and money; and includes securities, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;

goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;


(See Notification no. 25/2012 dated 20.06.2012, effective from 01.07.2012)