GTA service

yes if GTA is regd then he has to pay gst on RCM for items covered U/S 9(3)

I m asking the case of NCM not RCM.

No GTA has not to pay GST under Rcm . coz Recipient is liable to pay GST under RCM

What is meaning of NCM.?????? Please specify

earlier, before exemtion no. 21A, in case of suppy to unregistered by GTA was taxable nd payable by GTA under NCM.
but now no such situation exist.

As per Notification No. 20/2017 – Central Tax (Rate) dated 22 nd August, 2017 ,

GTA are now allowed to take Input Tax Credit subject to condition that they should charge GST @ 12% on forward charge. The recipient is also allowed to take credit subject to his eligibility. That means through this way seamless credit is ensured at the GTA end as well as at recipient’s side. However, Once this option to pay @ GST 12% and avail ITC is opted, then other Options can’t be exercised and thenceforth, GTA be liable to pay GST @ 12% on all the services of GTA supplied by it.


AS per above notification it is stated that GTA should charge GST @ 12%.

what are the those case where GTA charge GST @ 12%