Goods transporting operator, Service Tax

[frankling g]

If an individual providing trucks to his clients and he does not owning any truck .His is not issuing any consignment note but issues bills and already have service tax registration . While migrating to GST can he select SAC as Good transport operator-00440067. Can he get service tax exemption as per negative list of 66d(p).

Posts / Replies

[KASTURI SETHI]

Non-issuance of consignment note does not entitle exemption. There is service provider and service receiver. Also consideration. No exemption admissible.

[Himansu Sha]

Detail notifications have not been published.

[Ganeshan Kalyani]

Exemption depends upon the type of goods carried in a vehicle by goods transport agency.

[Ramaswamy S]

Lets wait for the GST law.

Regards

S.Ramaswamy

[Ganeshan Kalyani]

Yes more clarity is expected. Thanks.