Petrol bunk also giving transport service - whether liable for GST collection

[JayachandaS andCo]

A petrol bunk is registered under GST and also owning a truck which they use to bring fuel from the IOCL only for their bunk and IOCL is giving hire charges and they are paying RCM @5%. Now the question is , being a registered dealer, should the petrol bunk charge 18% GST under FCM method?

AI Summary

Petrol outlet using own truck not GTA without consignment note; GTA attracts GST reverse charge at 5% if consigned A GST-registered petrol outlet using its own truck to bring fuel from the supplier raises whether its transport service attracts GST. If the outlet issues a consignment note it qualifies as a Goods Transport Agency (GTA) and GST is generally payable under reverse charge by the recipient at 5% unless the transporter formally opts to pay under forward charge. If no consignment note is issued the activity falls outside the GTA definition and road transport of goods (other than GTA/courier) is exempt, so no GST should be charged. Charging 18% under forward charge is therefore not appropriate absent a valid FCM election and GTA status.