gst on transportation services

[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

Transportation of goods exemption: dealer-operated carriage may be exempt under GST but GTA registration could still be required.
One advisory view treats a hardware dealer's use of its own goods carrier as transportation of goods exempt from GST and not as Goods Transport Agency services. An alternate advisory view recommends the dealer obtain Goods Transport Agency registration, implying possible registration and compliance obligations despite the exemption contention.