Clarification on transport charges

[THYAGARAJAN KALYANASUNDARAM]

Dear expert,

As per the notification no. 11/2017 central tax (rate) dated 28.06.2017 says that, heading 9965 goods transport services is liable @ 2.5/6/9 as the case may be.

Whereas under the notification no. 12/2017 central tax(rate) dated 28.06.2017 says that, heading 9965 services by way of transportation of goods is Nil.

(a) by road except the services of

(I) a goods transportation agency

(II) a courier agency

(b) by inland waterways.

Can anyone explain what is the difference between the two notification with regards to transportation charges.

Thanks in advance

AI Summary

GST treatment of goods transport services: GTA and courier services taxable; other road and inland waterways transport exempt.
Transportation of goods by road is exempt when not supplied by a Goods Transportation Agency or a courier agency; transportation by inland waterways is also exempt. Services supplied by a GTA or courier agency remain taxable at the rates prescribed for goods transport services. Exemptions also encompass road vehicles not covered by the Motor Vehicles Act such as three wheelers and tractors.