TaxTMI 
TaxTMI 
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?
Petrol bunk also giving transport service - whether liable for GST collection
26 Sep 2025 
6 Replies 
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Goods Transport Agency status determines GST liability: if GTA, recipient pays under reverse charge; otherwise transport exempt.
If the petrol bunk issues a consignment note, it qualifies as a Goods Transport Agency and the recipient must pay tax under reverse charge, so the bunk should not charge tax under forward charge. If no consignment note is issued, the transport falls within the exemption for road transport services other than GTA/courier and no GST should be levied. A GTA may nevertheless opt to pay tax under forward charge only by complying with the prescribed option; otherwise reverse charge or exemption rules govern liability. (AI Summary)
If the petrol bunk issues a consignment note, it qualifies as a Goods Transport Agency and the recipient must pay tax under reverse charge, so the bunk should not charge tax under forward charge. If no consignment note is issued, the transport falls within the exemption for road transport services other than GTA/courier and no GST should be levied. A GTA may nevertheless opt to pay tax under forward charge only by complying with the prescribed option; otherwise reverse charge or exemption rules govern liability. (AI Summary)