IN GST
TRANSPORT OF GOODS BY ROAD IS EXEMPTED SERVICE.
AS PER THIS STATEMENT.
"Service Tax Exemptions to be continued in GST as decided by GST Council"
9. Services by way of transportation of goods
(i) by road except the services of—
(A) a goods transportation agency; or
(B) a courier agency;
(ii) by inland waterways;
PLEASE CONFIRM.