Exempted Purchase Service | Transport Exempted Service

In some cases, transport service will be exempted while in other cases it will be paid as reverse charge.

Services of Goods Transport Agency (GTA has been explained as –“goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.) (Exemption of Rs. 1,500/- on a full consignment transported in a single carriage & Rs. 750/- exemption for single consignment for multiple consignments in a single carriage is allowed)

In case of exempt, you can create transport as a service and choose
Purchase Exempt Service from dropdown.

It will be reflected in Exempt section in GSTR3B and GSTR2 reports.