transport receipts by dealer, Goods and Services Tax - GST

[shwetal oswal]

A hardware dealer registered under gst, provides transportation services to other dealers using his own goods carrier.

Is the same covered under exemption category?

Posts / Replies

[Padmanathan Kollengode]

The important question here is whether the service is GTA service or not? GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

If it is GTA service, then it would be taxable at 5%/12%. per contra, if the said activity is not GTA service, it would be covered under exemption Entry No 18 of Notification No.12/2017.