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Gst liability

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A person is doing business of arranging trucks from market and supplying to a GTA. GTA is using these vehicles in transporting of goods from a company. GTA is  issuing consignment note (bilty) to the company & charging GST from company. GTA is transferring the amount received from company to the person supplying trucks (after deducting his commission) & the person is making payment to the truck owners. What will be the GST liability in this case? 

Replies (1)
You are liable to registration if the aggregate amount of commission received by you in a financial year exceeds Rs. 20 lakh (Rs. 10 lakh in special category States except J & K

GST rate is 18℅


But if you are Transporter & giving transportation hiring to a GTA are exempt from tax vide entry no. 22 of Notification no. 12/2017-Central Tax (Rate) dated 28th June, 2017.


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