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?

[Padmanathan KV]

The important question here is whether the service is GTA service or not? GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

If it is GTA service, then it would be taxable at 5%/12%. per contra, if the said activity is not GTA service, it would be covered under exemption Entry No 18 of Notification No.12/2017.

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.