GST ON TRANSPORTER

Yog Raj (Accountant) (155 Points)

15 January 2021  

IF ANY PERSON IS REGISTERED IN GST AND HE PROVIDES TRANSPORTATION. THERE ARE THREE CIRCUMSTANCES. 

1. HE OWNS TRUCK AND HIS TRUCK IS HIRED BY A COMPANY FOR TRANSPORTING GOODS AND HE IS PAID CARRIAGE. 

2. HE OWNS TRUCK AND PROVIDES TRANSPORT SERVICES PRIVATELY TO GENERAL PUBLIC, BUT DOES NOT PROVIDE ANYTHING LIKE CONSIGNMENT NOTE OR OTHER DOCUMENT. HE ONLY TRANSPORTS GOODS AND GET THE FARE AND IF ASKED, HE GIVES BILL TO CLIENT.

3. HE HAS TRUCK ON LEASE / HIRE AND PROVIDES TRANSPORT SERVICES PRIVATELY TO GENERAL PUBLIC, BUT DOES NOT PROVIDE ANYTHING LIKE CONSIGNMENT NOTE OR OTHER DOCUMENT. HE ONLY TRANSPORTS GOODS AND GET THE FARE AND IF ASKED, HE GIVES BILL TO CLIENT.

WHAT WILL BE GST IMPLICATIONS?