State the following independent services are taxable or exempted under the provision of GST law: Goods transport agency service provided for transportation of goods on a consignment transported in a single carriage does

CS Professional · Advanced Tax Laws · PYQS · June 2025
State the following independent services are taxable or exempted under the provision of GST law: Goods transport agency service provided for transportation of goods on a consignment transported in a single carriage does not exceed ₹ 1,500.

Answer & Explanation:

Goods transport agency service provided for transportation of goods on a consignment transported in a single carriage does not exceed ₹ 1,500 initially exempt from GST levy. However, this exemption was withdrawn vide Notification No. 4/2022 I.T. (Rate) dated 13.7.2022. Hence, these services are currently taxable.

Topics: GST

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