dear sir one of my client is registered person and doing hardware business as well as he is having one own heavy vehicle (Truck) for transport of Goods (not in GTA) my doubt is transport of goods is taxable or exempted ???
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Quick Summary
This discussion clarifies the GST implications for transporting goods using a privately owned heavy vehicle, such as a truck. It explains that most road transport services are exempt from GST, with exceptions for Goods Transport Agencies (GTA) and courier services. If a consignment note is issued, it's typically considered GTA. Receipts for exempt road transport can be reported in the relevant sections for exempted supplies.