Exemption on GST for Goods Transport Services to Unregistered Persons, Except Certain Entities, per Notification No. 33/2017

Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, are exempt from GST under CGST, UTGST, SGST, and IGST, except when the recipient is a factory registered under the Factories Act, a society registered under the Societies Registration Act or other applicable laws, a cooperative society, a body corporate, a partnership firm, or a casual taxable person registered under the GST Acts. A goods transport agency is defined as any person providing road transport services for goods and issuing a consignment note. This exemption was established by notification no. 33/2017 dated 13.10.2017.