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Other than GTA by Road

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Pawan Parikh

61 Points Posted on 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 ?

Replies (4)

Quick Summary

This discussion clarifies the GST implications for registered retail traders who also provide road transportation services for customers, but do not issue consignment notes and are therefore not acting as a Goods Transport Agency (GTA). The consensus is that such services are generally exempt from GST, as per Notification 12/2017 CT (R). However, if freight charges are included in the bill for goods supplied by the trader, GST may apply to the freight component as part of a composite supply.

Vijayprakash P

776 Points Posted on 06 July 2020

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

Pankaj Rawat

GST Practitioner

29904 Points Posted on 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.