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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Gst on transportation expenses
Replies (3)
Various Scenarios to Determine Who is Liable to pay GST in case of a GTA
| 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** |
** GTA services to an unregistered person is exempted as per Notification No. 32/2017- Central Tax (Rate) dated 13th October 2017.
Various Scenarios to Determine Eligibility of ITC
Liability ll be payable by the Company under RCM basis for GTA services...
Thank you Sir.
I have one more question that TDS (Income Tax) also applied on this type of transaction?
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