Question

Assesse transports the good in a Commercial Vehicle which is owned and driven by driver. Driver issues only a invoice for the the transportation undertaken. Is the Driver to be considered as GTA and invoice issued as consignment note? And will the transaction be covered under RCM and assessee required to pay reverse @5%.

Answer

The GTA service will attract reverse charge irrespective of the fact whether the service provider is owner of a single truck or fleet of trucks, whether working himself or taking assistance of staff.

Therefore, the service provided by truck owner himself is considered as GTA irrespective of the nomenclature of the document issued by the service provider.
 

(Reply dt. 16/06/2018)