GST on Transport service availed from non GTA

[Asked by Guest]

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

AI Summary

GTA definition: transport by own truck without consignment note is not GTA, supplier must account for GST unless exempted by threshold.
A transportation service without issuance of a consignment note and provided using the supplier's own truck does not constitute a Goods Transport Agency service; consequently the reverse charge mechanism for GTA services is not triggered and the transporter must account for GST on the transport service subject to registration and threshold rules. If transportation is invoiced together with the supply of goods, assess whether it is a composite supply, as composite-supply classification and valuation rules will govern taxability of the transport component.