GTA and truck owner liability

CA NAMRATA KAYARWAR (298 Points)

09 June 2023  
A truck owner provides some of his trucks to GTA and receives freight charges from him and some of his trucks used by him for transportation of goods by issuing consignment note by him.

In my opinion

In 1st case truck owner is not liable to pay tax considering entry no 22 of exemption list.

In 2nd case he pays tax on FCM basis using ITC. and whether the option is available for him to issue rcm invoices.

whether it is correct treatment? truck owner can use both ways for computing gst liability.