Doula Ram Prajapar (jaipur) (22 Points)
18 February 2019
CA CS Chirag
(Practicing CA)
(834 Points)
Replied 19 February 2019
Services by way of transportation of goods are exempted:
-- By road except the services of - a goods transportation agency and a courier agency
-- By inland waterways.
Therefore, the service of transportation of goods by road continue to be exempt even under the GST regime. GST is applicable only on goods transport agency, GTA.
As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, “goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
This means, while others might also hire out vehicles for goods transportation, only those issuing a consignment note are considered as a GTA. Thus, a consignment note is an essential condition to be considered as a GTA.
Nithin Sivadas
(Student CA CPT )
(212 Points)
Replied 24 February 2019
Live Course on Invoice Management System (IMS) - 2nd Batch(With Recording)
CAclubindia
