GST ON SERVICE PROVIDED BY TRUCK OWNER TO GTA

[NAMAN DOKANIA]

A Truck Owner-cum-transporter registered in GST provides his truck on hire to GTA (who issues consignment note)(unregistered) who inturns provide service to Manufacturing company. Will the truck owner need to charge GST??

AI Summary

Truck Owner Renting to Unregistered GTA Exempt from GST; No Registration Needed if Conditions Are Met A truck owner registered under GST provides a truck on hire to a Goods Transport Agency (GTA), which is unregistered and issues a consignment note for services to a manufacturing company. The query concerns whether the truck owner needs to charge GST. Two replies clarify that the truck owner's services are exempt from GST. According to a notification, services by way of transportation of goods by road and renting a truck to a GTA are exempt from GST, and the truck owner is not required to register for GST if these conditions are met.