Rcm query

One of the transporter is not registered under gst.He is not covered under GTA he does not issue consignment note and all.he is normal transporter .. wheather he is required to register under gst.his turnover is 40lakhs

my doudt is wheather transporter is required to register under gst or it is exempted??
GTA is excempted from registration wab others transporter?
Replies (2)
transporter is not liable to registration, as services provided by way of transportation of goods by road are exempt. Please refer to Notification no. 12/2017-Central Tax (Rate), dated 28th June, 2017.
k sir
thank you so much

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