Registration of Transporters under GST

This query is : Resolved

PARDEEP KAPIL (Querist)
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14 May 2025 Dear Sirs : Many transporters (including private limited companies) do not charge any GST in their invoices wheras some charge 12 %.

As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, “goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. This means, while others might also hire out vehicles for goods transportation, only those issuing a consignment note are considered as a GTA. Thus, a consignment note is an essential condition to be considered as a GTA.

My confusion is that while some transporters are issuing Goods Receipt Note (GRN) or Goods Delivery Note than how come they are not registerd under GSt for 12 % category.

What declaration can be taken from such transporters ?

Kind Regards

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 May 2025 Goods received note is a document that acknowledges the delivery of goods to a customer by a supplier.
The GRN issued by the transporter is nothing but consignment note hence they GTA GST registration not required.

PARDEEP KAPIL

PARDEEP KAPIL (Querist)
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15 May 2025 Thank you sir : Kindly let me know who transporters are exempt from registration under GST for 5 % and 12 % .. Thanks and Regards

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 May 2025 5% GST payable under RCM registration not required.
12% GST payable under forward charge registration required.

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