Goods transporting operator

[Guest]

If an individual providing trucks to his clients and he does not owning any truck .His is not issuing any consignment note but issues bills and already have service tax registration . While migrating to GST can he select SAC as Good transport operator-00440067. Can he get service tax exemption as per negative list of 66d(p).

[KASTURI SETHI]

Non-issuance of consignment note does not entitle exemption. There is service provider and service receiver. Also consideration. No exemption admissible.

[Himansu Sekhar]

Detail notifications have not been published.

[Ganeshan Kalyani]

Exemption depends upon the type of goods carried in a vehicle by goods transport agency.

[Nash Industries I Pvt Ltd]

Lets wait for the GST law.

Regards

S.Ramaswamy

[Ganeshan Kalyani]

Yes more clarity is expected. Thanks.

AI Summary

Service tax exemption denied where non-issuance of consignment note; GST treatment depends on goods type and rules. Non-issuance of consignment notes does not entitle exemption: where a supplier provides truck services and receives consideration there is a service provider and recipient and the activity is taxable; selection of an SAC for GST migration does not itself grant exemption. Under GST, eligibility for any concessional treatment depends on the service classification and the nature of goods carried, pending detailed notifications and final GST provisions.