Is every transporter of goods required to issue a consignment note ?? Which road transporters are NOT required to issue a consignment note ??? Because if there is no such relief then the exemption given for transportation of goods by road seems futile

Reply—Every transporter is required to issue a consignment note but a transporter having single vehicle and running the same locally is not required to issue the same. If consignment note is not isued then the liability of goods during transit does not transfer to the transporter. Thus, it can be seen that issuance of a consignment note is the sine-qua-non for a supplier of service to be considered as a Goods Transport Agency. If such a consignment note is not issued by the transporter, the service provider will not come within the ambit of goods transport agency. If a consignment note is issued, it indicates that the lien on the goods has been transferred (to the transporter) and the transporter becomes responsible for the goods till its safe delivery to the consignee.

Services by way of transportation of goods By road except the services of-

1. a goods transportation agency;
2. a courier agency;

are exempted by S.No.18 of Noti. No.12/2017-CT (Rate) Dated: 28.06.2017. 

Only services provided by goods transport agency is taxable for transportation of goods. 

As per clause (ze) of notification no.12/2017-Central Tax (Rate) dated 28.06.2017. (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.