Tanker owned by a Perol pump dealer

Sir I am having a doubt regarding transportation of goods by road.

Question: Petrol Pump dealer has his owned Fuel tanker using by him for bringing the Petrol Diesel from the fuel Depot to his outlet ,and HPCL is paying consideration for it

Doubt : whether such dealer covered in GTA ? Or such service is taxable under gst or exempt ? please clarify
Replies (3)
Quick Summary
This discussion explores the GST implications for a petrol pump dealer who owns a fuel tanker and uses it to transport fuel from depots to their outlet. The core question is whether this service falls under the Goods Transport Agency (GTA) definition, making it taxable, or if it's an exempt service. The consensus leans towards it being taxable if considered rental income for the tanker service, but exempt if invoiced purely as freight.

Goods transport by road - exempt
This is rental income . rent from tanker service. it is taxable
Firstly decide the nature of service, if it is in rent form then taxable and if invoice raised for freight then same is exempt.

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