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gta service

Rakesh Khemka (ca) (57 Points)

11 February 2018

If Gta is giving service to unregistered person is it exempt

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karan garg (Student CA Final ) (100 Points)
Replied 11 February 2018

no, GTA liable to pay Gst if registered 5% or 12% as may be

karan garg (Student CA Final ) (100 Points)
Replied 11 February 2018

if GTA is also unregistered then nobody pay tax

Thirumalaisami Thangavel (41 Points)
Replied 11 February 2018

GTA(RD or URD) service to UNREGISTERED person is exempted.
Please check notification 32/2017 central tax dated 13-Oct-2017 Sl No. 21A.

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Rakesh Khemka (ca) (57 Points)
Replied 11 February 2018

now If the gta has taken registration and since his all services is either exempt or fall under Rcm. .He should cancel his registration or not

Thirumalaisami Thangavel (41 Points)
Replied 11 February 2018

Registration and cancellation is optional.

Registration must if GTA claims ITC on their input services and he need to charge 12% on their services to both RD and URD.
As per above recipient need not to pay under RCM and he can take 12% as ITC which GTA charge.
Other wise RCM applicable for GTA service recipient.