Regarding applicability on transport services

This discussion clarifies the Goods and Services Tax (GST) applicability for transport services, specifically for businesses with multiple trucks. Generally, transport services are exempt from GST. However, if you are providing Goods Transport Agency (GTA) services, GST is applicable on a Reverse Charge Mechanism (RCM) basis, where the recipient pays 5% GST. If you only offer GTA services, they are exempt, with the recipient handling the RCM. You can opt to charge a higher GST rate and claim Input Tax Credit (ITC) if desired.