Sir If My Client is not used services of GTA, Then Transport Expenses are taxable ??

Reply—Services by way of transportation of goods by road except the services of-

1. a goods transportation agency;
2. a Courier agency;

are exempted by S.No.18 of Noti. No.12/2017-CT (Rate) Dated: 28.06.2017. Therefore, freight in case other than GTA services is exempted.