Treatment of service provided by gta to individuals

Saurabh Gupta (CA Practice ) (27 Points)

28 June 2017  

As per the act, reverse charge is applicable in case GTA provide services to specific category like society, factory, person registered under GST etc.

What will happen if GTA provides service to individual and the service is not covered under exempted category, will GTA be liable to pay GST in such case?