It gives the names and addresses of both consignor and consignee, details the goods, usually gives their gross weight, and states who has responsibility for insuring them while in transit.
Upon delivery, the recipient signs the CMR note, providing confirmation of receipt. A CMR note includes the names and addresses of both the sender and receiver, as well as details about the goods, such as their weight. Moreover, it clarifies who is responsible for insuring the goods during transit.
In addition, the consignment note records the transport and freight costs, the date and place of acceptance, as well as the planned date and place of delivery. It also provides information (name, address) about the sender, recipient and carrier, as well as other agreements, notes, and conditions.
The consignment note acts as a legal contract between the shipper, the carrier and the consignee, setting out the terms and conditions of carriage. This includes details on the type of goods, the place of pickup and delivery, and any special instructions for the shipment.
The name and address of the sender. The name and address of the carrier. The place and the date of taking over of the goods and the place designated for delivery. The contact details of the consignee.
A consignment note is a document issued by a goods transportation agency against the receipt of goods for the purpose of transporting the goods by road in a goods carriage. If a consignment note is not issued by the transporter, the service provider will not come within the ambit of the goods transport agency.
What information is required on a CMR Consignment note document? Sender's (exporter) Details. Consignee's (Receiver) Details. Place of Delivery of the goods (place, country) ... Place and date of taking over the goods (place, country, date) ... Annexed documents. 6 through to 12. Sender's Instructions.
(ze) 'goods transport agency' is explained as a person who bestows service about the transport of goods by road and produces consignment notes, by whatever name called; Thus, the issuance of a consignment note is considered essential for a supplier of service to be recognized as a GTA.
Where the supplier does not issue a consignment note or similar document, the services do not qualify as GTA services, and hence should not be taxable. This point has also been clarified by the CBIC in the FAQs issued for the transport sector.