GST on TRANSPORTATION BY ROAD

[GANESH IYER]

I want to understand the GST applicability on the Transport services by a truck Owner to a GTA ..
The GST is applicable only for GTA as they only issue LR to the customer..

we understand as per the Notification 12/2017 dt 28 06.2017 other than GTA all other transportaion will be exempted from the GST..

We have Two sscenario..

1)We provide our own vehicles for the transortation to GTA --------No GST as we give on HIRE basis

2) We also hire vehicles from the market wherein we mark up and then bill to GTA ----what is the applicability of GST here..

3) Can we have bill to the customer in two deferent ways ???

can I have some suggetions on the above as it is not very clear as far as the transport services other than GTA..

AI Summary

Clarification Sought on GST for Truck Owners and GTAs: Notification 12/2017 and Exemption Scenarios Discussed A forum user inquired about the Goods and Services Tax (GST) applicability on transportation services provided by a truck owner to a Goods Transport Agency (GTA). They referenced Notification 12/2017, which exempts non-GTA transportation from GST. The user outlined two scenarios: using their own vehicles for GTA transportation, which is GST-exempt when hired out, and hiring vehicles from the market with a markup billed to GTA, seeking clarity on GST applicability. Responses indicated GST rates of 5% without Input Tax Credit (ITC) and 12% with ITC. Another question concerned GST on rice transportation by non-GTA parties.