A registered person involved in normal trading business (Sale - Purchase). he has 2 Heavy transport truck which he use for his own goods transport and also charged hiring charges for transport of other person's goods who are mostly unregistered in GST, now what will be the GST rate in this case? (giving transportation service to unregistered person considering he is not a GTA,?)
Is this notification applicable in his case? Is his service exempt from GST?
As per this notification – Notification No. 12/2017-CT (Rate) and No. 9/2017-IT (Rate) both dated 28-6-2017,effective from 1-7-2017.
Services by way of transportation of goods by road except the services of
(i) a goods transportation agency
(ii) a courier agency