is GST applicable to GTA commission agent?

If any good transportation commission agent who is not owning any lorry but sublet to transporter
in this case, will GST applicable?
Replies (6)

Sir can you please explain your query in bit elaborate manner.

one person is not owning any trucks
however he is contacting truck owners for hiring trucks for his customers
he is earning small amount as a commission
however he is getting full payment from his customers
and he is paying 90 to 95 % to the truck owners as a friend
he is earning marginal difference of amount
in this case he is acting as commission agent
will GST applicable to him?
Yes GST is applicable on such commission , & as section 24 CGST act ( compulsory registration)

vii] persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

So he is also liable to registered under GST irrespective of turnover

pls refer the definition of agent in section 2(5) Cgst Act
As Per Sec 24 (vii), GST is applicable on taxable supplies. And Transportation is exempt in GST regime.. Whether he is still required to get registered ?

YES DEAR RITU TRANSPORTATION SERVICES BY ROAD IS EXEMPTED BY NOTIFICATION 12/2017 CT (R), BUT HERE HE IS WORKING AS COMMSISION AGENT ,(HE OWN NO TRUCK BUT ARRANGES) , SO AS PER SECTION 24 CGST ACT COMMISSION AGENT IS MANDATE TO OBTAIN REGISTRATION IRRESPECTIVE OF TURNOVER

Originally posted by : Pankaj Rawat
YES DEAR RITU TRANSPORTATION SERVICES BY ROAD IS EXEMPTED BY NOTIFICATION 12/2017 CT (R), BUT HERE HE IS WORKING AS COMMSISION AGENT ,(HE OWN NO TRUCK BUT ARRANGES) , SO AS PER SECTION 24 CGST ACT COMMISSION AGENT IS MANDATE TO OBTAIN REGISTRATION IRRESPECTIVE OF TURNOVER

 

Dear Mr. Pankaj Rawat.,

What is the difference between GTA and the Above Query...?

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