GTA in gst

GTA service provided would be exempt if

a. where consideration charged
for the transportation of goods on a
consignment transported in a single
carriage does not exceed one thousand
five hundred rupees;

b.where consideration charged
for transportation of all such goods for a
single consignee does not exceed rupees
seven hundred and fifty;

will u explain in more simpler language

I mean in layman language

Ex: A GTA charged Rs. 2500 in total towards single carriage i.e. lorry from four persons as follows A.1000 B, C & D 500 each. In this case GST exemption under point A. mentioned above would not be applicable as total amount towards single carriage exceeded Rs. 1,500. Exemption under point B. would be applicable for supply to Mr. B, C & D as amount charged to single consignee is less than Rs. 750 and hence GST would be applicable only of supply made to Mr. A for Rs. 1000