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GST ON transportation business

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DHIRAJ JOHN MATTAM

NIL

57 Points Posted on 12 July 2021

I am a company registered under companies Act. I am engaged in renting out vehicle for transportation of goods. I provide service to goods transportation agency and other private entities . I don't issue consignment note for any service. I jest receiving only rent from service receipient. is I require to pay gst on service provided to private entities.? can anyone advice?

Replies (8)

Quick Summary

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.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 12 July 2021

Transportation vehicles given on hire to GTA are exempt under GST

DHIRAJ JOHN MATTAM

NIL

57 Points Posted on 12 July 2021

Sir what will be the position if transportation vehicle given on hire to other than registered person without issue of consignment note.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 13 July 2021

If you are not GTA , Courier Agency , Services by way of transportation of goods by road is Exempted vide Notification 12/2017 CT (r)

DHIRAJ JOHN MATTAM

NIL

57 Points Posted on 13 July 2021

I am company owning 4 trucks

Pankaj Rawat

GST Practitioner

29904 Points Posted on 14 July 2021

So what ....... it's services by way of transportation of goods is Exempted whether you are company or proprietary concern does not matter. Moreover as per section 22 of CGST Act the person exclusively enaged in supply of exempted goods or services is not liable to obtain Registration.