GST on Transport Services business

This discussion clarifies the Goods and Services Tax (GST) implications for transport businesses in India. It specifically addresses how a company like ABC Pvt Ltd, providing goods carriage services, should handle GST invoicing and payment. The conversation aims to determine whether the transport company or the customer is liable for GST, particularly concerning Reverse Charge Mechanism (RCM) and whether the company is registered as a Goods Transport Agency (GTA).