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

GTA classification determines taxability of dealer-provided transport services; if not GTA, services may be exempt under notification.
Whether a dealer's provision of transport services using its own goods carrier constitutes a Goods Transport Agency (GTA) depends on whether the person provides service in relation to transport of goods by road and issues a consignment note; if it is GTA, it is taxable as such, whereas if it is not GTA it is covered by the exemption in Entry No. 18 of Notification No. 12/2017.