TaxTMI 
TaxTMI 
We ourselves a GTA sometimes give on hire motor vehicles to other GTA along with driver and petrol exp
is our service exempt under gst 12/2017?
Hiring out vehicle to a GTA
30 Sep 2019 
4 Replies 
6533 Views Asked by
Hiring vehicles to a goods transport agency is GST exempt unless added driver or fuel reimbursement changes supply classification.
Giving a means of transport of goods on hire to a goods transport agency is GST exempt; however, providing a driver and reimbursing fuel or maintenance can change the nature of the supply and may require reclassification (for example as Right to Use of Tangible Goods), so the specific facts must be examined to determine correct GST treatment and invoicing. (AI Summary)
Giving a means of transport of goods on hire to a goods transport agency is GST exempt; however, providing a driver and reimbursing fuel or maintenance can change the nature of the supply and may require reclassification (for example as Right to Use of Tangible Goods), so the specific facts must be examined to determine correct GST treatment and invoicing. (AI Summary)