<h1>Truck Owner-Operators and GTAs Exempt from GST; Brokers Earning Over Rs. 20 Lakhs Must Register per CGST Act.</h1> A single truck owner-operator is not required to register for GST as transportation services by road are exempt. Renting a truck to a Goods Transport Agency (GTA) is also exempt from GST. Brokers earning over Rs. 20 lakhs annually must register. Transporters must maintain records as per CGST Act. Ancillary services related to transport are part of the composite supply and taxed with the principal service. GTAs under reverse charge mechanism (RCM) can avail exemption from registration. Disposal of old vehicles attracts GST. Airlines can issue electronic tickets as tax invoices and are not required to sign them. Ancillary air transport services follow the GST treatment of the main service. Airlines can claim input tax credits for liabilities arising post-GST implementation.