Classification of service provided by Truck owner to GTA and their taxation under GST

SUNIL SULTANIA (5 Points)

07 July 2022  

Case-1 

The assessee (Registered under GST - Main Business - Selling Cement) has provided his trucks (4 truck) to GTAs (No agreement exists)  and earned freight on trip-by-trip basis.
 
The Assessee received NET amount from GTA after deduction for Cash paid to driver for trip expenses & diesel expenses  from Total Agreed freight on distance basis.
 
Que. 1. What is the classification of this service & SAC ?
 
Que 2. Whether the amount of freight received after deduction from GTA is taxable ?
 
Que. How to declare in GST Return while filing by the assessee.
 
Case-2
 
In addition to above the assessee is also plying trucks for carrying goods to unregistered persons without issuing any documents.
 
Que.1. Whether amount of freight is taxable ?
 
Que.2 How to declare in GST Return while filing by the assessee.
 
Please provide answer with support of any order/ judgement etc