In this case, you as a single truck-owner are not supposed to register yourself under GST. This is because according to the notification number 12/2017-Central Tax (Rate), the transportation of goods using road transport is exempt from GST.
Transport & Logistics
- I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration?
- I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST?