Gsttt

This discussion clarifies the GST implications for non-GTA interstate transportation services where invoices are issued solely for transport charges, without consignment notes. It confirms that if you are the service provider and the recipient is a registered dealer, GST is not applicable. However, if the recipient is unregistered, GST at 5% is payable without input tax credit (ITC). The exemption for road transport of goods by non-GTAs is also mentioned, regardless of turnover exceeding the threshold.