GST on Overtime Charges


This query is : Resolved 

Quick Summary
This discussion addresses whether Goods and Services Tax (GST) applies to overtime charges incurred on vehicles hired on a monthly basis for GTA (Goods Transport Agency) services. Based on current regulations, there is no specific exemption for these overtime charges. Therefore, it is advisable to apply GST under the Forward Charge Mechanism (FCM) as usual.

(Querist)
01 April 2025 Dear Sir,

We are providing GTA services (FCM basis) and given vehicle on monthly hiring basis,

If any overtime charges over and above monthly hiring is GST is applicable or not.

If not please share the circular if any.

Thanks & Regards
Lingam

13 April 2025 There is no specific exemption for the overtime charges in the act/rule, So, it would be advisable to levy GST under FCM, as usual.

29 September 2025 Good luck..


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