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).
Goods transporting operator
frankling g
Inquiry on SAC Code Selection for Goods Transport Operator and Service Tax Exemption Under GST Migration An individual providing trucks without owning them and issuing bills, but not consignment notes, inquired about selecting the SAC code for goods transport operator during GST migration and potential service tax exemption under the negative list. Responses indicated that non-issuance of consignment notes does not qualify for exemption, and further clarity on exemptions depends on the type of goods transported. Some participants noted the lack of detailed notifications and suggested waiting for the GST law for more information. (AI Summary)