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Transport income

ARVIND (ACCOUNTANT) (131 Points)

26 September 2020

sir i have 10 truck in tranport i have earn income then i am liable paid gst?

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2 Replies

Taha (T) (405 Points)
Replied 27 September 2020

I think u r a GTA so u r not liable to pay tax the recipient of ur service is liable to pay tax assuming u r just providing GTA services and no other service

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 27 September 2020

As per Notification 5/2017 CT , person engaged in taxable supply of goods or services or both , the total tax on which is liable to paid on reverse charge basis by the Recepeint of such goods or services u/s 9(3) from obtaining Registration.

Hence GTA is liable to Obtain Registration only in following :
1. Where Receptient is not liable pay tax on reverse Charge.
2. GTA wants to avail ITC on his inward supply (Refer Notification 20/2017 CT rate)