29 April 2024
Dealer has one truck, which is solely used for transportation of petroleum products, under the contract of Indian oil corporation and Hindustan petroleum products.
As the petroleum products are not the part of GST, it comes under vat.
Question is whether freight charged on it also became exempt under GST
30 April 2024
Yes, it's exempt. Individual truck/tempo operators who do not issue any consignment note are not covered within the meaning of the term GTA. As a corollary, the services provided by such individual transporters who do not issue a consignment note will be covered by the entry at s.no.18 of notification no.12/2017-Central Tax (Rate), which is exempt from GST.