Taxability for transporter


09 June 2023  
Taxpayer owns some trucks. He use it for (A)transportation of his own goods i.e. coal, (B) For purely transportation services of sister concerns in which he issued consignment note (C) provide his trucks to GTA who secure work from companies and deploy taxpayers trucks. (D) Provides his trucks to companies directly and issue consignment note.

In case of (A) he sales at FOR basis, therefore pays outward tax @ 5% (i.e. rate of coal) with ITC.
In case of (B) he issues FCM bills @ 12%
In case of (C) he declare it as exempt supply considering entry no 22 of exemption notification.
In case of (D) he issues RCM invoices.

Whether treatment in above mentioned cases are correct? Please Guide.