If a proprietorship owns few lorry and hires some lorry for transportation of goods. Should he issue bills as per GTA service for all lorries or issue 0 rate for own lorry and GTA rate for hired lorries.
Before jumping to any conclusion lets understand the meaning of GTA.
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.
So first test is to check whether you are a GTA or not. If you are transporting goods without issuing any consignment note, then you are not a GTA otherwise you are a GTA.
Once you find yourself in GTA category, you have to issue invoice as per rules applicable to GTA.
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