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..

[YAGAY andSUN]

Without ITC 5% and with ITC 12%.

[Maseni Ralte]

Does cost of transportation (by road) of rice by private party (not GTA) attract GST, if yes at what rate?

AI Summary

GST on road transportation: applicability and tax treatment hinge on GTA status and input tax credit availability. GST applicability on road transportation is examined for (a) provision of a truck owner's own vehicles to a GTA on hire and (b) hire of vehicles from the market with a marked-up recharge to a GTA, noting Notification 12/2017 differentiates GTA services from other transport. The discussion queries alternative invoicing arrangements and links tax treatment to input tax credit availability, with replies indicating differing tax treatments depending on whether input tax credit is claimed; a related question concerns whether private-party transport of rice attracts GST.