Heading 9965 or Heading 9967 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act . Definition (ze) 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; ****************************** Note: As Inserted vide vide notification no. 33/2017 dated 13.10.2017