Gst on transportation service

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

31 December 2017 A - Transport Vehicle Owner
B - GTA
C - C&F Agent
D - C&F Agent
E - Exporter

Transportation Charges billing is taking in following Sequence
A to B, B to C, C to D, D to E

Who is liable to pay GST and at what rate on Transaction between
1. B to C
2. C to D
3. D to E

CA Suresh Jain

CA Suresh Jain (Expert)
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31 December 2017 In terms of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (sr.no.18), the following services are exempt from GST
Services by way of transportation of goods (Heading 9965):
(a) by road except the services of:
(i) a goods transportation agency;
(ii) a courier agency;
(b) by inland waterways.
Thus, it is to be seen that mere transportation of goods by road, unless it is a service rendered by a goods transportation agency, is exempt from GST.

There is no need of C paying GST where GTA has charged 5% in his invoice

Querist : Anonymous

Querist : Anonymous (Querist)

01 January 2018 if GTA has not charged GST, then it is payable on reverse charge by C.

What is the liability when C raises invoice on D and when D raises invoice on E.
Whether it is exempt as per above notification or taxable on reverse charge or taxable on forward charge ?
And if taxable at forward charge then at what rate ?

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