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Other than GTA by Road

06 July 2020

I am Registered retail Traders , alongwith trading business I have owned truck & Transporting goods of various Customer without issuing Consignment Note ( in short I am transporter other than GTA )
my question is my transport services are taxable or exempt under GST Act ? if it is taxable what is the Rate ?

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4 Replies

Vijayprakash P (1313 Points)
Replied 06 July 2020

Gst for transporting goods:5%without ITC or 12%with ITC

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 07 July 2020

Dear Vijay Prakash
5% & 12 % GST rate is applicable for GTA only (Kindly refer Notification 20/2017 CT)

Dear Pawan

As per Notification 12/2017 CT (R) ,. Services of transportation of goods by road is Exempted other than GTA.

But as you are Trader also & if you are supplying any goods to your Receptient & charging freight in the bill then GST is applicable on freight as per the provision of Section 8 of CGST Act (Composit supply)

Yes if you are providing transportation services to any other trader , then there is no levy of GST ,as it is Exempted.