44AD BUSINESS ALONG WITH 44AE

[RAHUL GAIKWAD]

My one client who is reg under GST and he is Empty oil tins supplier and files IT Return under 44AD for that and pays GST also, but he owns One Transport Vehicle also and earns 1 lakh to 2 lakh yearly and files IT return 44AE but my question is IT is Taxable under GST.?

AI Summary

Transport Income Exempt from GST: Report Under Exempt Turnover in GST Return per Notification No. 12/2017-Central Tax (Rate) A client registered under GST supplies empty oil tins and files income tax returns under section 44AD. The client also owns a transport vehicle, earning between 1 to 2 lakh annually, and files returns under section 44AE. The query raised was whether the transport income is taxable under GST. It was clarified that services related to transportation of goods by road are exempt from GST, as per Notification No. 12/2017-Central Tax (Rate). The client should report the transport business under exempt turnover in the GST return, as advised by participants in the discussion.