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GST ON TRANSPORT RECEIPT

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Amal Mukherjee

10 Points Posted on 13 October 2020

I am a GST registered mine owner. I pay transport bill to six truck owners for carrying minerals from my mines to the stack yard. Each trip bill is around Rs 1200/- for such trips within one kilometre. The individual truck owners are also registered dealers having business other than transport. They don't issue any consignment for such small trips. Now, wheather GST is applicable in such situations ? If gst is applicable at all, who will pay the gst ?

Replies (2)

Quick Summary

A GST-registered mine owner is unsure about GST applicability on transport bills for short trips carrying minerals. The transport providers are also registered dealers but do not issue consignment notes for these short hauls. Based on the provided information, services by a transporter for road transport of goods are exempted from GST if a consignment note is not issued, meaning no GST is applicable in this specific case.

Shivam RC

Student

23693 Points Posted on 13 October 2020

If Consignment Note is not being issued by the transporter, then he is not a GTA Service Provider.

And as per Notification No. 12/2017 - Central Tax ( Rate ), dated 28th June 2017, Services provided by a transporter for Road transport of Goods is "EXEMPTED" from GST.

So no GST is applicable at your case.