Levy of GST —  For reasons as discussed in the body of the order, the question is answered thus -

Question: “Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”?

Answer: Answered in the affirmative and same is liable to tax as a works contract as per provisions of section 2(119) of the GST Act.

Dinesh Kumar Agrawal [2018] 2 TAXLOK.COM 158 (AAR-Maharashtra)