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INTRODUCTION
Logistics is one of the most essential sectors of an economy and comprises all supply chain activities, mainly transportation, inventory management, flow of information and customer service. Though primarily concerned with the movement of goods, the sector covers a host of activities apart from transportation of goods, such as clearance with customs authorities, storage of goods, etc., and requires involvement of various stakeholders, such as transporters (road/ rail/ air/ waterways), warehousing service provider, customs house agent/clearing and forwarding agents, etc., The various activities involved in this sector are listed below:In this article, we have discussed the above activities covering the sector along with various GST issues revolving around them.
A. TRANSPORTATION OF GOODS
The core activity undertaken by this sector is the transportation of goods
