GST GTA Tax liability

If a GTA is providing services to an unregistered person, other than the notified persons, it is an exempt service as per notification 32/2017 CT(R). However, if GTA services are provided to the following notified persons it is taxable though they are unregistered:-

1. Factory registered under the Factories Act,1948;
2. A society registered under the Societies Registration Act, 1860 or under any other law
3. A co-operative society established under any law;
4. A GST registered person
5. A body corporate established by or under any law; or
6. A partnership firm whether registered or not (including AOP)
7. Casual taxable person