Menu
gta service
If Gta is giving service to unregistered person is it exempt
Replies (5)
no, GTA liable to pay Gst if registered 5% or 12% as may be
if GTA is also unregistered then nobody pay tax
GTA(RD or URD) service to UNREGISTERED person is exempted.
Please check notification 32/2017 central tax dated 13-Oct-2017 Sl No. 21A.
Please check notification 32/2017 central tax dated 13-Oct-2017 Sl No. 21A.
now If the gta has taken registration and since his all services is either exempt or fall under Rcm. .He should cancel his registration or not
Registration and cancellation is optional.
Registration must if GTA claims ITC on their input services and he need to charge 12% on their services to both RD and URD.
As per above recipient need not to pay under RCM and he can take 12% as ITC which GTA charge.
Other wise RCM applicable for GTA service recipient.
Registration must if GTA claims ITC on their input services and he need to charge 12% on their services to both RD and URD.
As per above recipient need not to pay under RCM and he can take 12% as ITC which GTA charge.
Other wise RCM applicable for GTA service recipient.
Recent Topics :
- Clarifications for intra day transactions
- CA FINAL FR FINANCIAL INSTRUMENTS (Ind AS 109) Dou
- 70:30 GST rule for solar EPC: partial scope (struc
- TDS on Redevelopers hardship allowance received no
- Who will take FSSAI AND TRADE LICENSE: owner or te
- E Way Bill in respect of Without Bringing Material
- FAST DS 2026 query
- Consultation
- E-way notices for FY 22-23
- Gst file not created
Related Topics :
CAclubindia
