X Enterprise supply us material for which he is giving us VAT invoice.& for transport of the same he prepares other invoice as X Transport. but for transport of goods he is not issuing goods consignment note & simple invoice is there mentioning Truck no. & goods details. So we confirmed from him that he sends us material from his own Truck & he is the owner of the firm. So we didn't pay service tax on transport invoice that he has sent us.
Is it correct?
now under GST, instead of VAT GST is there in his invoice & same thing with transport invoice. So now GST to be paid on transport charges?
please advise
GST Not Applicable on Transport Services Without Consignment Note; Own Trucks Not Taxable Under GST. A discussion on a forum addresses whether GST is applicable to transport services provided by a non-Goods Transport Agency (GTA). An enterprise supplies materials and issues separate invoices for transport without a consignment note, using its own trucks. Participants clarify that GST is not applicable as the service does not qualify as GTA due to the lack of a consignment note. The service provider must handle GST liability if the threshold exceeds 20 lakhs. It is concluded that using one's own truck for transport is not taxable under GST, thus no GST is required on such services. (AI Summary)
TaxTMI 
TaxTMI 
