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?
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Exemption to GTA Services
Replies (38)
Quick Summary
It's exempted. GST not applicable / chargeable.
* GTA to GTA service is Exempted.
* GTA to GTA service is Exempted.
GTA Services is under RCM only when it's supplied to Receptient as prescribed in Notification 13/2017 CT (R) .
So GTA to GTA is Exempted
So GTA to GTA is Exempted
If the unregistered GTA is a partnership firm or company then taxable. If not then exempted
Yes.... I agreed to Mr Pankaj Rawat Ji reply...
GTA to GTA services is exempted under GST.
GTA to GTA services is exempted under GST.
GTA to GTA service of nature of transportation is not exempt in all cases.
Hiring service to a GTA whether by GTA or other person is exempt in all cases.
GTA to GTA service is Exempted in all cases...
@ RAJA P M
Kindly provide the provision or entry in notification. If there is no such provision or entry then it is not exempt
Better to You will give as same
@ Mr CA Altamush Zafar.,
Where is noted GTA to GTA is taxable in GST...? Can You give Notifications and Rules and Law and act in GST...?
And one more think before write any naming word just put Mr or Mrs or Ms in before the name. It's better to understand Yours/Ours respect...
@ RAJA P M
Services of Transportation by GTA is a taxable service. The rates are specified in Notification 11/2017 CTR as 5% with RCM and 12% under Forward Charge.
Notification 12/2017 CTR deals with exemptions. Entry 21, 21A & 21B exempts transportation services by GTA
Entry 22 of the same notification exempts services received by GTA of hire. Non of the entries specify exemption on services by GTA to GTA.
Kindly tell the provision where you found such exemption
| Originally posted by : Kaustubh Ram Karandikar | ||
 |
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? |  |
Please refer notification no 12/2017 CT(R) & 13/2017 CT(R)
Dear Altamush
As per Notification 12/2017 CT , under s.no. 22.
Services by way of giving on hire –
to GTA (means transportation of Goods) is Exempted.
So in Context to above , if One GTA is Providing Services (hiring of transport) to Another GTA is Exempted.
As per Notification 12/2017 CT , under s.no. 22.
Services by way of giving on hire –
to GTA (means transportation of Goods) is Exempted.
So in Context to above , if One GTA is Providing Services (hiring of transport) to Another GTA is Exempted.
Dear Pankaj
That is the point...the query was a GTA is providing GTA service. Now GTA is no service but the query was regarding transportation service and not hiring service. If it is hiring service then it is exempt and that is what I said earlier.
But a service provided by GTA to a GTA is no blanket exemption and not for transportation at any rate.
Regards
@ RAJA P M
I have referred the notifications quite minutely and I would suggest you do the same and also refer to my earlier answers in this query about the unregistered GTA being Company or Partnership and applicability of GST on it
Yes thats what I replied , if the Receptient GTA is not partnership firm & Company , then It's Exempted (Refer Notification 32/2017 CT (R)
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