TaxTMI 
TaxTMI 
A hardware dealer registered under gst, provides transportation services to other dealers using his own goods carrier.
Is the same covered under exemption category?
transport receipts by dealer
18 Jul 2022 
1 Reply 
967 Views Asked by
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. (AI Summary)
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. (AI Summary)