Gst on outward freight

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 August 2018 Dear Sir,

We are paying amount to transporters for delivering the material(Outward). Whereas the Transporter is not providing any consignment Note. Is GST is applicalble on such transactions. Pls. reply

CA Anita Bhadra

CA Anita Bhadra (Expert)
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28 August 2018 Since you transporter is not issuing consignment note , he does not fall under category of GTA .
You are not required to pay GST under Reverse Charges Mechanism .
Further , services provided by way of transportation of goods by road are exempt. ( Notification no. 12/2017-Central Tax (Rate), dated 28th June, 2017.)