TRANSPORTATION INVOICE

The limit of Rs. 750/- is with reference to each truck load carrier for a particular consignee.

So the Exemption is not on raising separate bill below 750/- if it's transported in same conveyance then GST is applicable.(RCM)

If suppose, two consignment note is issued by one GTA for single consignee; one is Rs.450/- and other consignment note is Rs.500/- for transportation in single carriage then in our specific view exemption is not available under Limit of 750/-

Dear Pankaj ji,

is there any reference in the Act where i can find it?

Refer Notification 12/2017 CT (R)