The intelligence arm of GST administration has found that certain transporters have been indulged in tax evasion. Such transporters along with Delhi and Himachal Pradesh based companies are transporting undervalued goods. According to sources, goods reported to the GST system had been under-valued by as much as 30%. Such goods were involved mainly of footwear/shoes, plastic sleepers, tobacco and shaving foam among others.
https://www.financialexpress.com/economy/transporters-found-undervaluing-goods-to-evade-gst/2149955/