transport receipts by dealer

[shwetal oswal]

A hardware dealer registered under gst, provides transportation services to other dealers using his own goods carrier.

Is the same covered under exemption category?

AI Summary

Hardware Dealer's Transport Service Exemption Query Hinges on Goods Transport Agency Classification and Consignment Note Issuance A hardware dealer registered under GST provides transportation services to other dealers using his own goods carrier and queries whether this service falls under the exemption category. The response clarifies that the key issue is determining if the service qualifies as a Goods Transport Agency (GTA) service, which involves transporting goods by road and issuing a consignment note. If classified as GTA service, it is taxable at 5% or 12%. If not, it may be exempt under Entry No. 18 of Notification No. 12/2017.