Can a Registered GTA services provider make invoice @ 12% on foroward basis to URD service Receiver?
What is the GST tax treatment on Registered GTA to URD
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GTA services to URD dealer
Replies (4)
Quick Summary
It's Exempted as per Notification 31/2017 CT (r)
GTA can charge forward rate of 12%. But there is an exemption under 12/2017 where transport service by GTA to URD is exempt except for certain conditions. If your case falls under those conditions you can charge 12% otherwise it is exempt.
Thanks sir but I want to know "certain conditions. If your case falls under those conditions you can charge 12% otherwise it is exempt." Pl clarify the conditions where registered GTA can charge 12% to URD
Check entry 21A of the notification 12/2017 as amended. The entry was added through Notification 32/2017. The entry exempts GTA services to URD except where URD is factory registered under factories act, societies registered under societies registration act, co-operative society formed under any law, body corporate formed under any law and partnership firms.
Therefore GTA services provided to URD apart from above will be exempt.
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