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The applicant is a registered GTA Service provider under GST and is not exempted from paying GST.

Classification of Service — The applicant is providing transport services to various manufacturers of motor vehicles for carrying their vehicles from the factory to the various cities in India where the authorised dealers are located. The applicant has entered into an agreement with various parties and will be providing transportation services with own vehicles but without having LR/GR. And therefore the service will be non GST Supply. The Applicant sought advance ruling on the various questions in respect of exemption from paying GST. The Authority ruled out that the applicant is a registered GTA Service provider under GST and is not exempted from paying GST. — K.M. Trans Logistics Private Limited, In Re… [2019] 15 TAXLOK.COM 120 (AAR-Rajasthan)