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ITC for transport business

ITC / Input 282 views 4 replies
if transporter charge 5% to there service
he is eligible to take ITC.

I need clarification.

thank you
Replies (4)
Yes GTA can charge 5% gst without itc and 12% gst with itc in forward charge.... When GTA is not charging gst then recipient is liable to pay RCM @ 5% on same under section 9(3) 

GTA can avail ITC if it has opted to charge tax @ 12%

Yes you are right sir
No ,..GTA cannot ITC on his inward supply if charge 5% forward charge


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