22 September 2017
Sir, we are merchant exporter of Salt product. Is GST under RCM applicable on transport of Export Goods(salt) in containers from place of removal to CFS or Port or exempt from liability of GST.
22 September 2017
Sir, we are merchant exporter and avail the service of transportation of Export goods(salt). transporter give us invoice for service along with GST payable under RCM by us. can we paid GST under RCM or exempted ?
23 September 2017
Yes salt transportation is exempt from GST. GTA services specifically exempt In terms of notification no.12/2017-Central Tax (Rate) dated 28.06.2017 (sr.no.21), the following services provided by a GTA (Heading 9965 or 9967) is exempt from payment of tax: Services provided by a goods transport agency, by way of transport in a goods carriage of: (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments.
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