GST ON transportation business

This discussion explores whether GST applies to businesses renting out vehicles for goods transportation. While services provided to Goods Transport Agencies (GTAs) might be exempt, the applicability of GST to private entities, especially without consignment notes, remains a key question. Advice suggests that if you are not a GTA or courier agency, transportation of goods by road is generally exempt under Notification 12/2017 CT (r), and registration might not be required if exclusively supplying exempt services.