GST on trasportion of goods

A goods carrier of a registered person is being used by a transport company. The transport company returns the frieght amout after holding some percentages of commission. Whether the owner of the goods carrier is liable to pay GST or he falls under the exemption list ??
Replies (2)
As per entry no. 22 in Notification 12/2017 CT (R) , Services provided by GTA to GTA is exempted .
Thank you...sir

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