GTA SERVICE TO NEPAL
This query is : Resolved
24 February 2020
M/s A (Supplier of Goods in India) supplies Goods to M/s B (Recipient of Goods in Nepal) through M/s XYZ (India Registered GTA Service Provider).
Transportation of Goods is paid by M/s B (Recipient of Goods in Nepal) TO PAY basis. Mode of Remittance is India Rupees.
My question
1. What is the GST tax treatment in point of M/s XYZ (India Registered GTA Service Provider)?
2. Is RCM Applicable?
3. Who is paid GST M/s A or M/s B or of M/s XYZ?
4. What is the POS of M/s XYZ (India Registered GTA Service Provider)?
5. What is the Invoice structure of M/s XYZ, should he charge GST (IGST or CGST+SGST)?
6. If GTA service provider received his payment by foreign currency then what is the GST Treatment?
Transportation of Goods is paid by M/s B (Recipient of Goods in Nepal) TO PAY basis. Mode of Remittance is India Rupees.
My question
1. What is the GST tax treatment in point of M/s XYZ (India Registered GTA Service Provider)?
2. Is RCM Applicable?
3. Who is paid GST M/s A or M/s B or of M/s XYZ?
4. What is the POS of M/s XYZ (India Registered GTA Service Provider)?
5. What is the Invoice structure of M/s XYZ, should he charge GST (IGST or CGST+SGST)?
6. If GTA service provider received his payment by foreign currency then what is the GST Treatment?
24 February 2020
Service provider is in India
Recipient is out of India
Supply is transportation of goods
Place of Supply is out of India :- POS by virtue of below proviso is Nepal, which outside India.
(With effect from 01.02.2019, Section 12 (8) of IT Act has been amended by inserting a proviso which is reproduced hereunder; “Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods” )
In the explanatory notes given CBIC to explain the reasons for the amendments, with respect to insertion of proviso to section 12(8), it has been explained that the amendment is proposed to provide that the services provided for transport of goods from a place in India to a place outside India would not be chargeable to GST, as POS is outside India.
Recipient is out of India
Supply is transportation of goods
Place of Supply is out of India :- POS by virtue of below proviso is Nepal, which outside India.
(With effect from 01.02.2019, Section 12 (8) of IT Act has been amended by inserting a proviso which is reproduced hereunder; “Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods” )
In the explanatory notes given CBIC to explain the reasons for the amendments, with respect to insertion of proviso to section 12(8), it has been explained that the amendment is proposed to provide that the services provided for transport of goods from a place in India to a place outside India would not be chargeable to GST, as POS is outside India.
24 February 2020
Thanks Mam, for your valuable comment,
Mam Tell me one thing, its means GTA service provider will not charge GST in their Tax Invoice and no liable to pay GST may I Right or Wrong?
And another question when we are going to fill up our GST return i.e. 3B AND GSTR 1, In which column we fill up our nvoice value and what is our Place of Supply?
Mam Tell me one thing, its means GTA service provider will not charge GST in their Tax Invoice and no liable to pay GST may I Right or Wrong?
And another question when we are going to fill up our GST return i.e. 3B AND GSTR 1, In which column we fill up our nvoice value and what is our Place of Supply?
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