IF GTA providing services to unregistered dealers , can GTA liable for GST. If so what is rate of tax, please explain with provisions

Reply— Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person is exempted from GST, refer sr. no. 21A of notification no.12/2017 (central tax rate) dated 28.06.2017. Or Notification No.32/2017--Central Tax (Rate) Dated: 13.10.2017.