varradharajan (1) 26 August 2019
1) Is GTA services received by Registered person (Individual) from unregistered GTA liable to RCM on fright paid? The goods are not specified goods as per Entry no 21.
2) In case GTA opting for 5%, is GTA liable for registration?
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Gopal agarwal 26 August 2019
1)GTA service received by registered person is liable to RCM irrespective GTA is registered or unregistered. If GTA has opted for rcm @ "5% and not not for forward charge @ 12%. 2)If a GTA Provides 100%of his services to only specified categories of persons viz factory, society, cooperative societies etc.there is no requirement of registration it is optional but if service recipients are unregistered individuals persons than threshold limit applies for registration.