Cost of packaging is charged to
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Introduction
Transport of goods by road or freight is the most commonly used mode of transportation for businesses which supply goods. This freight is facilitated either by a Goods Transport Agency (GTA) or common carriers such as auto rickshaw or courier agencies.
A GTA is basically any person who provides services in relation to freight or transport of goods by road and issues a consignment note, commonly called as Lorry Receipt (LR). Hence, a person who provides the service of transportation of goods by road or any related service, such as loading, unloading, packing, unpacking, etc. can be considered as a GTA if the person issues a consignment note. Issuing of a consignment note or LR to the person taking the transportation service is integral for a person to be considered as a GTA. A copy of this consignment note will be sent to the consignee which gives the consignee the right to receive the goods from the GTA. The issue of a consignment note is what differentiates a GTA from a regular transporter. A regular transporter who can issue any document for the transportation service, except the consignment note.
A consignment note issued by a GTA should contain the following details:
Serial NumberNames of the consignor and consigneeRegistration number of the carriage used for transport of goodsDetails of the goods transportedPlace of origin and destinationPerson liable for paying tax
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IndiaKenyaMiddle EastIndonesia - EnglishIndonesia - BahasaBangladesh - EnglishBangladesh - BanglaOther Regions


Introduction
Transport of goods by road or freight is the most commonly used mode of transportation for businesses which supply goods. This freight is facilitated either by a Goods Transport Agency (GTA) or common carriers such as auto rickshaw or courier agencies.
A GTA is basically any person who provides services in relation to freight or transport of goods by road and issues a consignment note, commonly called as Lorry Receipt (LR). Hence, a person who provides the service of transportation of goods by road or any related service, such as loading, unloading, packing, unpacking, etc. can be considered as a GTA if the person issues a consignment note. Issuing of a consignment note or LR to the person taking the transportation service is integral for a person to be considered as a GTA. A copy of this consignment note will be sent to the consignee which gives the consignee the right to receive the goods from the GTA. The issue of a consignment note is what differentiates a GTA from a regular transporter. A regular transporter who can issue any document for the transportation service, except the consignment note.
A consignment note issued by a GTA should contain the following details:
Serial NumberNames of the consignor and consigneeRegistration number of the carriage used for transport of goodsDetails of the goods transportedPlace of origin and destinationPerson liable for paying tax
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