Goods transport Agency (GTA) is undeniably one of the most unorganised sectors in our country. Road transport business operates in a number of ways including goods transport agency, wayside transporters, courier agencies and so on. Therefore, it is pertinent to test whether they would fall within the ambit of GTA. Consequently the taxation of GTA has been a contentious issue in the erstwhile Service tax regime as well as in the GST regime. This article analyses the meaning and scope of GTA drawing inference from various judicial pronouncements.