GST IMPACT

If you are availing Transporation Services (by Road ) from Not GTA , its exempted as per notification 12 /2017 CT (r)

If Transportation services from GTA (who issue bilty) then its under RCM & As per notification 13/2017 , Recipient is liable to do RCM & deposit gst @ 5% & same can be avail as input

Note : If GTA has charge GST 12% on forward charge , then no need to do RCM by recepient infact the recepeint can avail ITC on same