GST applicable for Transporters

5% on rcm

what is RCM?

5% without ITC or 12% with ITC

rcm is reverse charge mechanism

gta (goods transport agency ). 5%
and liability to pay tax is on customer not on transporter ie on rcm basis

It is not true to say that liability to pay tax is always on customer or recipient in case of GTA. This is partial correct. This happens when GTA provides services to specified category of persons say firm, company, factory, registered person, etc. If a GTA renders services to an unregistered individual then liability to pay tax is on GTA and not on that unregistered individual. If that GTA 's aggregate turnover is more than 20 lakh or otherwise registered or required to be registered.