Gst exemption for gta

Sivaraman A R (.) (1038 Points)

29 January 2019  

Exemption for GTA Service

Can anyone explain this with an example?

On logic I feel, Rs 750 should be in the place of Rs 1500 and vice versa.

Services provided by a goods transport agency, by way of transport in a goods carriage of –

(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;

(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;