Exemption to GTA Services

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (519 Points)

03 May 2020  

XYZ (Goods Transport Agency) is registered with GST and is providing GTA services to PQR (Goods Transport Agency) who is not registered with GST. Is XYZ required to charge GST to PQR or it is exempted since PQR is un-registered?