GST Exemption For Transport Services (Non GTA)

This discussion clarifies how non-GTA transport service providers should handle GST exemptions. It explains that these services are generally taxable unless specifically exempted under Section 11 of the CGST Act. The advice provided suggests reporting these transactions under 'Other outward supplies (Nil rated, exempted)' in Table 3.1(c) of GSTR-3B and in the relevant sections of GSTR-1, rather than filing a nil return, especially for ongoing businesses with significant turnover.