GTA provides services to unregistered person.GST is leviable or not.Please notification.

This discussion clarifies GST applicability on services provided by Goods Transport Agencies (GTA) to unregistered persons. GST is generally leviable if the GTA is registered and operating under the forward charge mechanism. However, if the GTA is unregistered, GST is not leviable. The discussion also touches upon services received from unregistered GTAs, noting they are not chargeable to an unregistered recipient, but are chargeable under RCM for registered recipients.