gst is applicable for lorry transportation business

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gst is applicable for lorry transportation business ?plz give be brief explanation
Replies (1)
Are you GTA?
Meaning of GTA. GST laws define GTA in notification no. 12/2017-Central Tax (Rate) dated 28.06.2017), which states that, 'goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called'.

If GTA then you need to check to whom you are providing service.

If you are providing to specific persons : RCM applicable otherwise, Forward GST.


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