16 August 2013
If you are charging delivery/transport charges from your customers separately and not as a part of price, it is correct that it is not a GTA service but it is a service of delivering the goods something like courier service. This type of service is not exempted nor in negative list and therefore taxable. the benefit of 33/2012 shall be available if applicable.
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case