In case of Petrol pump, GST related queries are as under - 1) Petrol marketing company(HPCL) is providing Truck hiring charges, which tankers are owned by us, (on behalf of company we send our tanker to fill petrol from company), so that truck hiring reimburse charges is income for us, ARE WE LIABLE FOR GST ON THIS REIMBURSE INCOME RECEIVED FROM COMPANY? 2) We are not generating any tax invoice for this tanker hiring charges as transaction to transactions but at the end of the month we prepared statement for the whole month and according to the statement, fuel company paid us partly payment as tanker hiring charges and balance in petro card. 3) This tanker hiring charges is received for to transport of NON GST product (petrol/diesel), so whether we are liable to any GST tax on this TANKER HIRING REIMBURSE INCOME ?

Reply: You are acting as a GTA, hence GST is to be paid by HPCL under reverse charge.Your monthly statement will be treated as consignment note.