Rate of tax on transport service, Goods and Services Tax - GST

[THYAGARAJAN KALYANASUNDARAM]

Dear expert,

One of my friend taking the goods transport vehicles from various source inturn supplying to courier agency along with driver and charging day rental and based on the km runs and he will not issue any consignment note.

Mt doubt is whether he will be treated as GTA?

If not what is the rate of tax to be charged on the bills.

As per the exemptions provided in the notification no. 12/2017 cgst(rate) sac no. 9965 says exemption to goods transport except 1) gta and 2) courier agency and 3) inland waters.

Please clarify me.

Thanks in advance.

Posts / Replies

[KASTURI SETHI]

Study 9966 along with sub headings (sub categories).

[MUKUND THAKKAR]

I am agree with Kasturiji view...