Exemptions

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Follow Query Ask a Query

Querist : Anonymous

Querist : Anonymous (Querist)

31 January 2018 Ajay(unregistered under gst) paying freight to GTA for service. Is it exempted under gst?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

31 January 2018 Not exempt GST payable by GTA and claim in transport invoice.

Querist : Anonymous

Querist : Anonymous (Querist)

31 January 2018 but sir what about this entry
[21A Heading 9965

9
Inserted vide notification No. 32/2017 – Union Territory Tax (Rate) dt 13.10.2017
9
or
Heading 9967
Services provided by a goods transport agency to an unregistered person,
including an unregistered casual taxable
person, other than the following
recipients, namely: - (a) any factory
registered under or governed by the
Factories Act, 1948(63 of 1948); or (b)
any Society registered under the
Societies Registration Act, 1860 (21 of
1860) or under any other law for the time
being in force in any part of India; or (c)
any Co-operative Society established by
or under any law for the time being in
force; or (d) any body corporate
established, by or under any law for the
time being in force; or (e) any
partnership firm whether registered or
not under any law including association
of persons; (f) any casual taxable person
registered under the Central Goods and
Services Tax Act or the Integrated
Goods and Services Tax Act or the State
Goods and Services Tax Act or the
Union Territory Goods and Services Tax
Act.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

31 January 2018 Only RCM is not applicable to unregistered individual.

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now