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Gst on freight received

02 July 2020

I am a registered dealer of cement and I have a tappu which is use in delivery of cement self use and such tappu given on rent to another person which is register gta and gta given bilty to company and received amount and then pay fright to me
M question is such freight which received from gta for hire of tampu gst applicable or not

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2 Replies

CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 02 July 2020

Question is unclear.

RCM under GST is applicable on GTA services by the person who pays the freight value.

Rate 5%. ITC could be claimed by recipient upon payment. (assuming outward supplies are taxable).

Exemptions are available for GTA services in notification 12/2017-CT(R) , please do have a look.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 03 July 2020

As the query sounds , the Querist asking that whether GST is applicable on conveyance given to GTA on hiring basis is taxable or not .
Since services by way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification no. 12/2017-Central Tax (Rate) dated 28th June, 2017.