Gta services to URP
Dhana Sai (234 Points)
13 May 2020
whether it is exempted or if exempted mention relevant notifications.
CA Haritha Komma
(Chartered Accountant)
(1147 Points)
Replied 13 May 2020
Yes. It is exempted by way of sl. no. 21A of 12/207-CGST (R).. except where customer is the following:
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act
https://www.cbic.gov.in/resources//htdocs-cbec/gst/12-Exemption_CGST-01.12.2019-revised.pdf
Dhana Sai
(234 Points)
Replied 13 May 2020
Piali Roy Chowdhury
(605 Points)
Replied 13 May 2020
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