Dear expert,
One of my friend taking the goods transport vehicles from various source inturn supplying to courier agency along with driver and charging day rental and based on the km runs and he will not issue any consignment note.
Mt doubt is whether he will be treated as GTA?
If not what is the rate of tax to be charged on the bills.
As per the exemptions provided in the notification no. 12/2017 cgst(rate) sac no. 9965 says exemption to goods transport except 1) gta and 2) courier agency and 3) inland waters.
Please clarify me.
Thanks in advance.
Clarification Sought on Tax Implications for Renting Transport Vehicles to Courier Agency Without Consignment Notes under SAC 9965 A user inquired about the tax implications for renting goods transport vehicles to a courier agency without issuing consignment notes. They questioned whether this activity qualifies as a Goods Transport Agency (GTA) and sought clarity on the applicable tax rate. The user referenced exemptions under notification no. 12/2017 CGST(rate) SAC no. 9965, which exempts goods transport except for GTA, courier agencies, and inland waters. Responses suggested examining SAC 9966 and its subcategories for further clarification. (AI Summary)
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