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What is 750 and 1500 limits to gta services and what about 5000 threshold limits under section 9(3)

1002 views 4 replies

venkat

Tax Consultant

53 Points Posted on 26 December 2018

SIR

if one registered tax payer receives consignment note from GTA for 800 rupees for single invoice. As per 750 rupees limit registered person have to pay gst at 5percent on 800. In that case what about 5000 threshold limit regarding GTA services under section 9(3). please clarify my doubt

Replies (4)

Bharatheesh T Nayak

52 Points Posted on 26 December 2018

5000/- threshold limit is under section 9(4), which is abated till 30-09-2019.
9(3) there is no limit. so RCM payable on GTA in your case.

venkat

Tax Consultant

53 Points Posted on 27 December 2018

sir

Below 750 for single consignment in respect of GTA

Below 1500 for multipule consingment per single carriage in respect of GTA transport charges are tax free under section 9(3)

the above is applicable right now

please clarify

Thankyou sir

venkat

Tax Consultant

53 Points Posted on 10 January 2019

Originally posted by : venkat
	sir Below 750 for single consignment in respect of GTA Below 1500 for multipule consingment per single carriage in respect of GTA transport charges are tax free under section 9(3) the above is applicable right now please clarify Thankyou sir