Gst on transportation expenses

penal jain (propritor) (56 Points)

29 November 2017

If a private limited company take services from registered or un registered GTA, the liability to pay GST is on the company or on GTA?

If liability to pay GST is on the company then How much? Can company take ITC of GST paid?

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3 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14870 Points)
Replied 29 November 2017

Service Provider	Supplier/ Consignor	Receiver of goods/ Consignee	Person paying Freight	Person liable to pay GST
GTA	A company (Whether or not registered under GST)	Partnership Firm (Whether or not registered under GST)	Company	Company
GTA	Partnership Firm (Whether or not registered under GST)	Registered Dealer X	X	X
GTA	Partnership Firm (Whether or not registered under GST)	Registered Dealer X	Firm	Firm
GTA	A Co-Op Society Ltd (Whether or not registered under GST)	Registered Dealer X	X	X
GTA	A Co-Op Society Ltd (Whether or not registered under GST)	Registered Dealer X	A Co-Op Society Ltd	A Co-Op Society Ltd
GTA	Company A Ltd. (Whether or not registered under GST)	Company B Ltd. (Whether or not registered under GST)	B Ltd	B Ltd
GTA	URD A	Registered Dealer X	A	X
GTA	URD A	Registered Dealer X	X	X
GTA	URD A	URD F	F	Exempted**