Tanker owned by a Perol pump dealer

Pratik Sahu (3 Points)

27 May 2022  
Sir I am having a doubt regarding transportation of goods by road.

Question: Petrol Pump dealer has his owned Fuel tanker using by him for bringing the Petrol Diesel from the fuel Depot to his outlet ,and HPCL is paying consideration for it

Doubt : whether such dealer covered in GTA ? Or such service is taxable under gst or exempt ? please clarify