Gta service

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Hardik Shah (Querist)

22 January 2019 Please provide me Information Related to GTA service Tax Liability for Following Cases :

Case A :
GTA ( Registered Person) makes Supply to Registered Service Recipient - Who will Pay Tax ?

Case B :
GTA ( Registered Person) makes Supply to UN Registered Service Recipient - Who will Pay Tax?

Case C :
GTA ( UN Registered Person) makes Supply to Registered Service Recipient - Who will Pay Tax?

Case D :
GTA ( UN Registered Person) makes Supply to UN Registered Service Recipient - Who will Pay Tax?

Please provide me help ASP.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

23 January 2019 Case A: recipient of service is a registered person and GTA also a registered person, so recipient will liable for RCM.
Case B: Supply to unregistered person wont attract RCM. tax will be paid by GTA who is registered.
Case C: as GTA unregistered no RCM applies.
Case D: unregistered to unregistered no GST payable,

sharma.ctc@gmail.com

sharma.ctc@gmail.com (Expert)

23 January 2019 HIi Abhishek,
Thanks for your reply.
Please refer the Case C : - I think as the recipient of services is registered, so RCM on GTA is payable by him.

Please correct me, If I am wrong.

Hardik Shah

Hardik Shah (Querist)

29 January 2019 Thank You Both,

Hi Abhishek,
I am also agree with Mr.Sharma,

So,Please reconfirm and let me know if any correction.

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