Can assessee be both GTA and Multimodal Transporter at same time?

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This query is : Resolved

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This discussion clarifies whether an assessee can simultaneously act as both a Goods Transport Agency (GTA) and a Multimodal Transporter. While it's generally possible to issue separate bills for each service, the GST treatment and applicability depend on the specific client requirements and the nature of the transport provided. For GTA services, a 12% GST rate with full ITC is common, whereas multimodal transport may have different GST considerations, including RCM scenarios.

Jigar Rajendrabhai Mansatta

Jigar Rajendrabhai Mansatta (Querist)
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07 May 2022 Please guide can we issue GTA and Multimodal Transporter bill simultaneously. One of my assessee wants bill as if I am GTA and one wants as if I am Multimodal Transporter

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 May 2022 Yes, you can issue GTA and Multimodal Transporter bill simultaneously.

Jigar Rajendrabhai Mansatta

Jigar Rajendrabhai Mansatta (Querist)
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07 May 2022 Any supporting to this statement?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 May 2022 In case GTA charge 12% GST under forward charge it can be done simultaneously.
GST rate for multimodal transport: At its 21st meeting, the GST Council proposed a GST rate of 12 % with full ITC on-forwarding charges for composite multimodal transport. Notice No. 13/2018-Central Tax of 26.07.2018 delivered by the Government for this purpose. Now Multimodal transport of goods taxed @ 6 % under CGST. Total GST Rate = 12 % (CGST + SGST); IGST = 12 % .

Jigar Rajendrabhai Mansatta

Jigar Rajendrabhai Mansatta (Querist)
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07 May 2022 No Sir, One of the client is asking to bill without GST mentioning RCM as 'Yes' (i.e. under 5% Category) and another is asking for 12% GST as multimodal transporter. Can this both be done simultaneously.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 May 2022 Is it related to one client or different client.

Jigar Rajendrabhai Mansatta

Jigar Rajendrabhai Mansatta (Querist)
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07 May 2022 One client who has two type of customer one asking for GTA bill and another for MMT bill

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 May 2022 If he is only doing GTA transport he can't issue simultaneously one GTA bill and one MMT bill.

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