Transport of Goods by Road

1. Nature of services involved in road transport industry

In the road transport industry, the following services are involved, namely;

(i) services provided by truck owners by way of transport of goods,

(ii) services provided by truck owners by way of hiring of their vehicle to goods transport agencies,

(iii) services provided by loading taxi/tempo owners,

(iv) services provided by bull cart/camle cart owners, and

(v) services provided by goods transport agencies (GTAs)

Taxabilities of these services are being discussed in what follows.

2. Goods transport services provided by truck owners are exempt

Services by way of transport of goods by road, except the services of a goods transport agency and a courier agency are exempt from levy of GST under S.No. 18 of Notification No. 12/2017-Central Tax (Rate), dt. 28-6-2017, which reads as under: