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Gst on small truck owner

Shailesh Bhagat (16 Points)

06 June 2018

A Small Truck Owner shall liable for gst registration who give truck to GTA on demand ?

If liable to registration than to whom he will issue invoice?

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5 Replies

Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 06 June 2018

Registration is not required 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)

1 Like

Vinod Babu (24196 Points)
Replied 07 June 2018

👍👍👍

1 Like

felix thomas (student) (159 Points)
Replied 07 June 2018

I agree with Pankaj

1 Like

Shailesh Bhagat (16 Points)
Replied 07 June 2018

EVEN IF TURNOVER EXCEEDS 20 LAKHS THAN IS HE LIABLE FOR REGISTRATION?

OR HE HAS 8-10 TRUCKS THAN IS HE LIABLE TO REGISTRATION?

1 Like

felix thomas (student) (159 Points)
Replied 07 June 2018

Services by means of providing on hire to GTA for transportation of goods is exempt vide notification no 12/2017 central tax rate. Hence you are not required to take registration even if such exempt supply exceed 20 lakhs. However if you provide any taxable supply along with such exempt supply and the aggregate turnover of taxable supplies and exempt supplies exceeds 20 lakhs or 10 lakhs as case may be then you are liable to take registration. The number of trucks owned by you is irrelevant for obtaining registration under gst.

2 Like