# Courier Agencies & Transport of Minerals in Mining Areas
## Courier Agency – Meaning
A courier agency is any person engaged in door-to-door transportation of time-sensitive documents, goods or articles, who uses the services of another person (directly or indirectly) to carry or accompany such items.
## Express Cargo Service
- Express cargo services fall within the scope of a courier agency.
- They are therefore NOT exempt from GST.
## Transport of Minerals within a Mining Area – Issue under Entry 18
Entry 18 exempts transportation of goods by road. The question is whether hiring tippers/dumpers/trucks (with driver) for use inside a mining area qualifies.
### Typical Arrangement
- Vehicles (tippers, dumpers, trucks) are rented to a mining lease operator for a specified duration.
- Fuel cost is borne by the recipient (mine operator).
- Vehicles operate at the disposal of, and according to, the operator's requirements (routes, schedules).
### Classification
- These are rental services of transport vehicles with operators.
- The renter does NOT control or supply transportation – the mining lease operator does.
- The person giving vehicles on rent with driver is not supplying transport of goods by road.
### Conclusion
- Renting vehicles with operator = Rental Service (NOT transport of goods).
- Not eligible for Entry 18 exemption; GST applies.
## Quick Decision Aid
| Activity | Treatment |
|---|---|
| Door-to-door movement of time-sensitive goods | Courier (taxable) |
| Express cargo service | Courier (taxable) |
| Tippers/dumpers rented with driver in mining area | Rental service (taxable, no Entry 18 exemption) |