GST on transport

This discussion explores whether Goods and Services Tax (GST) applies to reimbursements received by a petrol pump for using their own tankers to transport fuel from Essar Oil. While reimbursements for expenses are generally not taxable, the service provided could be considered a GTA (Goods Transport Agency) service. In such cases, Essar might be liable for GST under the Reverse Charge Mechanism (RCM).