a goods transportation agency; a courier agency by inland waterways. Only the service of transportation of goods by road continues to be exempt even under theGST regime. But GST is well applicable to a goods transport agency, GTA. SAC Codes with GST Rates: For Goods Transport Services ...
(except such accounts receivable as have been collected since such dates) are valid and enforceable claims against the account debtor, and the goods and services sold and delivered that gave rise to such accounts were sold and delivered in conformity with all applicable express and implied ...