This discussion clarifies the Goods and Services Tax (GST) implications for non-GTA (Goods Transport Agency) transporters. Generally, services provided by non-GTA transporters are exempt from GST, as per Notification 12/2017 CT (r). However, if a non-GTA transporter is registered under GST, they are liable to pay GST on their services and cannot opt for the Reverse Charge Mechanism.
If the transporter is Non GTA and registered under GST then he need to pay liability. He cannot charge tax on Reverse Charge basis
Know more about the Reverse Charge Mechanism
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