GTA related

If GTA paying GST @ 12% - can claim ITC
""--------------" @ 5% - Can not claim ITC

If recipient paying tax on RCM basis that means GTA not paying tax then he can not claim ITC.

ok, thank you sir

Goods Transport Agency has following Three Options or we may say three situations :

1. Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017 (GTA do not charge any GST)

2. Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017

3. Forward Charging with ITC Availment – Forward Charge @ 12% availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust, 2017 

if Gta is paying tax 12% then only you can claim ITC

sir,if receiver is URD, which kind of tax can follow by GTA?