Gst on small truck owner

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A Small Truck Owner shall liable for gst registration who give truck to GTA on demand ?

If liable to registration than to whom he will issue invoice?

 

Replies (5)
Registration is not required since services by way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification no. 12/2017-Central Tax (Rate)
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I agree with Pankaj

EVEN IF TURNOVER EXCEEDS 20 LAKHS THAN IS HE LIABLE FOR REGISTRATION?

OR HE HAS 8-10 TRUCKS THAN IS HE LIABLE TO REGISTRATION?

 

Services by means of providing on hire to GTA for transportation of goods is exempt vide notification no 12/2017 central tax rate. Hence you are not required to take registration even if such exempt supply exceed 20 lakhs. However if you provide any taxable supply along with such exempt supply and the aggregate turnover of taxable supplies and exempt supplies exceeds 20 lakhs or 10 lakhs as case may be then you are liable to take registration. The number of trucks owned by you is irrelevant for obtaining registration under gst.


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