hsn code

Transport here means by Road?

If Yes, then it is exempted from GST except the service of a :
(i). GTA
( ii ). Courier Agency.

SAC CODE = 9965
Rate : Nil

transporting the goods sir.what is mean BY GTA

GTA :as per Explanation to 9(iii) of Notification No. 11/2017-Central Tax (Rate), Dt.: 28th June, 2017 & Paragraph 2 Clause (ze) to Notification 12-2017 dated 28 June 2017, GOODS TRANSPORT AGEANCY means any person who provides service in relation to transport of goods by road and issues CONSIGNMENT NOTE, by whatever name called.

Therefore, issuance of a CONSIGNMENT NOTE is an important feature for a transporter to be categorised as a GOODS TRANSPORT AGEANCY ( GTA ).

As per Notification 13/2017 GTA services are under RCM [ SECTION 9(3) ].

Transporter : Transporter is a person who does not issue CONSIGNMENT NOTE ( or BILTY ) and as per Notification Number 12 /2017 CT (r) dated 28.06.2017, Services of tranporter by road is exempted.