Tanker owned by a Perol pump dealer

This discussion explores the GST implications for a petrol pump dealer who owns a fuel tanker and uses it to transport fuel from depots to their outlet. The core question is whether this service falls under the Goods Transport Agency (GTA) definition, making it taxable, or if it's an exempt service. The consensus leans towards it being taxable if considered rental income for the tanker service, but exempt if invoiced purely as freight.