GST for transporters and goods carriers

If you move goods for others, your GST treatment depends on whether you are a goods transport agency (GTA, you issue a consignment note) or a pure transporter.

Key points

• GTA services are commonly taxed at 5% under reverse charge (recipient pays, no ITC to GTA)
• A GTA can opt to pay under forward charge at notified rates and claim credit
• Mere transport without a consignment note can be exempt

See GTA and reverse charge. Confirm your exact position with a CA.