GST-Lorry Advance

This discussion concerns whether Goods and Services Tax (GST) is applicable on a Rs 5,000 lorry advance paid by Mr. A in Andhra Pradesh to Mr. C, a transport agent, for moving goods to Mr. B in Madhya Pradesh. The advance is added as a below-the-line item on the bill, with the balance paid by the recipient. The consensus suggests that if the transporter is unregistered and essentially acts as a commission agent, GST is not applicable on this advance.