Gst on gta services

This query is : Resolved

Sanket Galande (Querist)
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09 April 2019 If transport service provided by an GTA to an unregistered personal, then GST is applicable or not?

& if GTA provides transportation service to a Registered Dealer for transportation of Non GST Goods(liquor) then what is the GST implication on it?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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13 April 2019 In the first case since recipient is unregistered person no RCM is applicable.
In the second case in my opinion it is still applicable as the RCM notification does not indicate non applicability of RCM on exempted goods.