Gst on transport

Goods transport agency

1) if GTA provides services to seven persons  speciified under reverse charge

  then such seven persons are liable to pay GST under reverse charge .

2) if GTA provides services to unregistered supplier then we have see whether such unregistered supplier fall under the seven persons if yes then such person is liable to pay GST under reverse charge.

3) if no then GTA is liable to pay GST(provided GTA is registered)

4) Small parcel booking ,GTA is registered  and person on whose behalf parcel is booked is unregistered-GTA is liable to pay GST

5) Input tax credit of inputs,input services and capital good is allowed