Services Linked to Transportation Fall Under Goods Transport Agency Purview

In re DRS Dilip Roadlines Limited (GST AAR Telangana)

The Authority for Advance Ruling, Telangana, recently issued an order under Section 98(4) of the Central Goods and Services Tax Act, 2017, and under Section 98(4) of the Telangana Goods and Services Tax Act, 2017, in response to an application filed by M/s. DRS Dilip Roadlines Limited. The application sought clarification on whether the company’s activities qualify as those of a Goods Transport Agency (GTA) under the GST framework.

M/s. DRS Dilip Roadlines Limited operates as a Goods Transport Agency, primarily enga

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