Services provided by a goods transport agency, by way of transport in a goods carriage of goods where consideration charged for the transportation of goods –
(A.) on a consignment transported in a single carriage does not exceed Rs. 1500/-;
OR
(B.) where consideration charged for transportation of all such goods for a single consignee does not exceed Rs. 750/-
so first of all in your case limit is Rs. 750/-
notification 08/2017 is for cases covered under section 9(4) and not for section 9(3), so 5000/- limit does not applies here.
for details read article by CA Mithun Khatry on www.gstbible.com/blog
According to me what Rocky said is very important and correct.
I also feel it is applicable on even Re1 on RCM basis.
I have given a query post connected to this query. Please give your valuable comment
https://www.caclubindia.com/forum/gst-gta-rcm-750-1500-confusion-501853.asp
CAclubindia
