TaxTMI 
TaxTMI 
How does the taxability of GTA services get affected when both exempt and taxable goods, such as rice (exempt) and spices (taxable), are transported in the same lorry under a single consignment note? Does the exemption on GTA services in case of supply of rice still apply, or is it negated due to the presence of taxable goods in the same consignment? If possible, please also provide the provisions or any notifications or circulars clarifying the same.
Taxability of GTA services in case of supply of exempt and taxable goods in a same lorry
18 Jun 2025 
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Taxability of GTA services: lump-sum freight for mixed consignments makes entire freight taxable; separate charges preserve exemption.
Where freight for exempt and taxable goods is separately charged, GST applies only to the freight attributable to taxable goods and the portion for exempt goods remains non taxable. If a single consignment note covers both exempt and taxable goods and a lump sum freight is charged without allocation, the entire freight amount is taxable because the exemption applies only when the consignment covers solely exempt goods. (AI Summary)
Where freight for exempt and taxable goods is separately charged, GST applies only to the freight attributable to taxable goods and the portion for exempt goods remains non taxable. If a single consignment note covers both exempt and taxable goods and a lump sum freight is charged without allocation, the entire freight amount is taxable because the exemption applies only when the consignment covers solely exempt goods. (AI Summary)