Analysis of GST amendments in services of GTA w.e.f 18th July 2022

| Last updated: 20 July 2022

Quick Summary
From 18th July 2022, Goods Transport Agencies (GTAs) will see changes in GST regulations. Exemptions on certain transportation services have been removed, meaning GST will now apply to most road transportation of goods. GTAs also have a new option to pay GST themselves under the Forward Charge Mechanism at rates of 2.5% or 6%, depending on whether they claim Input Tax Credit (ITC). Alternatively, they can continue under the Reverse Charge Mechanism where the recipient pays GST.

(A) Removal of certain Exemptions related to services of transportation of goods by a Goods Transport Agency (GTA) Notification No. 04/2022- Central Tax (Rate) dated 13.7.2022 amends service exemption Notification 12/2017- Central Tax (Rate) dated 28.6.2017 and removes exemption as provided again
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Ishan

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