Lorry service GST rate

This discussion clarifies GST implications for lorry services used to transport agricultural produce. It highlights that transport of agricultural produce is generally not taxable. However, if the freight charge for a single consignment exceeds £750 and the goods are not agricultural produce, GST under Reverse Charge Mechanism (RCM) may apply. Given the transport involves groundnuts, an agricultural produce, it is likely exempt from GST.