Repairs taken by GTA

If the repair and Services in Outside states then You ll be pay Tax under RCM basis in IGST...

If the repair and Services in Intra States and the persons from Outside state then You ll be pay tax under RCM basis i CGSt & SGST...

reverse charge

Introduction: This article discusses in detail about GTA not covered under reverse charge under GST regime.

Query: In case of GTA, there is reverse charge under GST but some transporter are giving invoice with charging GST on invoice itself what to do in such cases?

Whether can transporter also charge GST @ 12%?

Ans. Vide notification no. 22/2017 - Central Tax(Rate) dated 22-08-2017, the definition of GTA has been amended.  

Now the revised definition of GTA is "Supply of services by a goods transport agency (GTA) who has not paid central tax at the rate of 6%".

Meaning thereby, the GTA services from a GTA who has paid opted for payment of GST @ 12% on forward charge basis shall be liable for payment of GST under reverse charge basis by the recipient of such services as required by section u/s 9(3) of CGST Act, 2017.

Mr. Naveen Garg.,

What is your exact query...? above said 1st question..

What you want exact reply in your 2nd...?

Also What you tell me the above said notification...?

my question is

i think rcm liabilty will not arise for GTA

But,

Your notified notification not says this way. Then How to you said "my question is

i think rcm liabilty will not arise for GTA"...?

sir someone asked me in the same form.......

Originally posted by : Naveen Garg
	sir someone asked me in the same form.......

Dear Naveen.,

Above said notification is exactly correct. But, It's says GTA TO GTA

Not in your way. Above said query RCM is applicable...

👍 thanks sir