Question ID : 36906

GST CLASSIFICATION

Proprietor firm running transport of goods business owns his own trucks. whether we can say that transport of goods by road is exempt under GST as per notification 12/2017 if he is not issuing any consignment note to anybody. since reverse charge is applicable only to GTA. please guide me whether proprietor running transport business by engaging driver on salary is GTA or not.

Since a consignment note is an essential condition to be considered as a GTA as defined in Notification 12/2017 (Central Tax - Rate), in my view any transporter not issuing a Consignment shall not be treated as GTA and therefore be exempt from GST.