Share :
FAQs on Transport and Logistics

Join TaxGyata WhatsApp Group or Telegram Group for Latest Updates on Income Tax, GST, Company Law and Finance.


Ques 1: I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked by an agent. Am I supposed to take GST registration?

Ans: Notification number 12/2017-Central Tax (Rate), dated 28th June, 2017 exempts the services provided by way of transportation of goods by road. Hence, you are not liable to registration under Goods & Services Tax.

Ques 2: I rent my truck to a person who provides GTA services. Should I take GST registration?

You are not required to apply for registration as services by way of giving on hire a means of transportation of goods to a GTA are exempt from tax (Entry no. 22 of Notification number 12/2017-Central Tax (Rate) dated 28th June, 2017).


Share :
TaxGyata Team

TaxGyata Team