GST query

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.

 

u can opt to pay gst at 12% to claim itc or 5% and rcm will be applicable and you dont have to pay tax, the service receiver shall pay.
there is a product based exemption eg agri produce,newspaper,relief materials etc and value based exemption ie rs 750 for a single consignee and rs 1500 for a single consignment. gta services to urp is also exempt.