The applicant operates as a GTA primarily engaged in transporting goods by road. Their clients often request bundled services during the relocation of household goods. These bundled services include packing, loading, unloading, and unpacking, in addition to transportation.

The central question raised by the applicant is whether their bundled service falls under the category of a Goods Transport Agency. The ruling is as follows:

Yes: If the agreement covers transport, packing, unpacking, loading, and unloading for the same goods, then it falls under the purview of a Goods Transport Agency.

No: If the services provided relate to different goods, such as transport services for one set of goods and other services for a separate set of goods, then it does not qualify as a Goods Transport Agency activity.

In summary, the determination hinges on whether the services are interconnected for the same goods or distinct for different goods. The ruling provides clarity for GTA services in such scenarios. In re: M/s. DRS Dilip Roadlines Limited, Telangana AAR )26-Apr-2024)