Hi All,
I need a clarification for the below, Kindly share your views.
1) As per Notification 20/2017-CGST, GTA who exercised the option to pay Central tax @ 6% should pay such tax on all services provided by it.
2) As per Notification 32/2017-CGST, GTA service provided to unregistered persons should be taxed at NIL rate.
My question is whether the exemption service in (2) above would prevail over [(1) all services] and no tax needed to be paid on such service made to unregistered persons,
Thanks
Kannan
CAclubindia
