TaxTMI 
TaxTMI 
Transport of goods on road is taxable in gst ?
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....ransport of goods on road is taxable in gst ?<br> Query (Issue) Started By: - PN ELAMPARRUTHY Dated:- 23-12-2025 Last Reply Date:- 27-12-2025 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>A registered person own vehicle used for his business purpose to trnasporting of goods, in free time he used same vehicle for transport of goods for other charing only transport cost Reply By Rya....
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....n Vaz: The Reply: Applicable Law / Notifications * Section 7, CGST Act, 2017 - Scope of supply * Section 9, CGST Act, 2017 - Levy of GST * Section 2(26), CGST Act, 2017 - Definition of Goods Transport Agency (GTA) * Notification No. 12/2017-CT (Rate) dated 28-06-2017, Entry 18 - Exemption for transport of goods by road (other than GTA / courier) * Section 17(2) & Rule 42, CGST ....
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....Rules, 2017 - ITC reversal for exempt supplies Short Practical Answer GST depends on whether you are acting as a Goods Transport Agency (GTA) or not. * If you are NOT issuing a consignment note ? Transport of goods by road is exempt from GST, even if you charge transport cost. * If you ARE issuing a consignment note ? You become a GTA, and GST will apply (5% or 12% depending on ITC o....
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....ption). Reply By Sadanand Bulbule: The Reply: "Consignment Note" is the statutory backbone to qualify as GTA & tax liability.Otherwise he remains as Goods Transport Operator[GTO] and enjoys GST exemption like any other lorry owner. Reply By Shilpi Jain: The Reply: If its transportation of goods and you are charging cost, and you are issuing consignment note or any document that has details sim....
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....ilar to those contained in a consignment note then GST is liable. If you have taken credit of GST paid on your vehicle (which was purchased within 5 years) you shoudl file a declaration in notified annexure, that you will pay GST under FCM. If you require the recipient to pay GST then that is also an option. FCM has 2 rates possible 5% or 18%. Reply By Shilpi Jain: The Reply: Based on your an....
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....d your customers requirement you can chose an option FCM/RCM and continue that for the FY Reply By KASTURI SETHI: The Reply: GTO is NOT GTA and vice versa. Reply By PN ELAMPARRUTHY: The Reply: Notification No. 12/2017-CT (Rate) dated 28-06-2017, Entry 18 - Exemption for transport of goods by road (other than GTA / courier), this is will not to the transport operator ? . Just issuing ....
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....transport charges alone, mostly they URP catergory. Reply By KASTURI SETHI: The Reply: In continuation to above, technically both are different concepts. Reply By KASTURI SETHI: The Reply: Your query stands already replied by Sh.Sadanand Bulbule, Sir.<br> Discussion Forum - Knowledge Sharing ....