GST ON TRUCK OWNER

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I registered under GST I have received following income
I have owners of 5 trucks and attached with GTA service provider i have received freight from GTA what is liability against gst and bill issuing format regular or rcm
Replies (1)

Such income is exempt vide Entry No. 22 of Notification Number 12/2017-Central Tax (Rate), dated 28th June, 2017.

"Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods."

 

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