Goods Transport Agency Taxability under GST

Services by way of transportation of goods by road except the services of 
    i) a Goods Transport Agency
    ii) a courier agency
are exempt from GST.
To qualify as services of GTA, the GTA should be necessarily issuing consignment note. 
Moreover, in cases where the service of GTA  is avialed by the specified categories of person in the taxable territory, the recipients who avial such services are the ones liable to pay GST and not the supplier of services unless the GTA opts for collecting and paying taxes @ 12% (6% cgst and 6% sgst). In all other cases where the GTA services is availed by persons other than those specified, the GTA service suplliers is liable to pay GST. The GTA service supplier is not entitled take ITC on input services availed by him if tax is being charged @ 5%(2.5% cgst and 2.5% sgst).

CA Nitin Sharma