Pankaj sir said correctly... GTA means transporter who issues bilty..
All service of goods transportation except courier and GTA are exempt..
hence if he issues bilty that means he is a GTA and RCM applicable..
and if he is not GTA then service is exempt no RCM applicable
The primary liability goes to service receiver , Secondary to GTA the service provider
If service provider GTA charging gst and collecting from service receiver, its the duty of service receiver to ensure that same tax has been paid and can ask for challans to file and keep in record and present the authority as and when demand or audited. Thanks
CAclubindia
