IGST or CGST+SGST in case of GTA

This query is : Resolved

Rakesh Sharma (Querist)
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15 October 2020 Dear All Experts,

I have recently asked a query w.r.t. to liability of IGST or CGST+SGST in case of GTA service in the
below case. But till today, I am very confused. My humble request to all the experts please guide met in below equation :-
1) GTA : Delhi based (Regd.), Supplier : Haryana, Recipient : Haryana (Freight paid by Supplier)
2) GTA : Delhi based (Regd.), Supplier : Haryana, Recipient : Haryana (Freight paid by Recipient)
3) GTA : Delhi based (Regd.), Supplier : Haryana, Recipient : Delhi (Freight paid by Supplier)
4) GTA : Delhi based (Regd.), Supplier : Haryana, Recipient : Delhi (Freight paid by Recipient)
5) GTA : Delhi based (URD), Supplier : Haryana, Recipient : Delhi (Freight paid by Supplier)
6) GTA : Delhi based (URD), Supplier : Haryana, Recipient : Delhi (Freight paid by Recipient)

Kindly advise me.

Rakesh Sharma

Udaya Chandran

Udaya Chandran (Expert)
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15 October 2020 1) IGST, as per section 12 (8) of IGST Act, place of supply of services by way of transportation of goods to a registered person, shall be the location of such person, so the place of supply is Haryana and as per section 7 (3) of IGST Act, where the location of supplier and the place of supply are in two different states, it is considered as Inter-state supply, the GTA (the supplier) and the recipient (who makes payment) of the service are in different states, hence IGST to be charged.

2) IGST
3) IGST
4) CGST & SGST
5) IGST
6) CGST & SGST

Lekhraj sood

Lekhraj sood (Expert)
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15 October 2020 Simple rule -keep in mind in this case-
Place of supply for GTA service- if recipient (who hires the GTA- it can be seller or buyer of the goods but for GTA service he is the recipient) is registered , then state of registered recipient.
If recipient is unregistered then place of supply is the place (state) where goods are handed over to transporter.
So now you can decide easily - if GTA and recipient in same state then CGST+SGST and if in different states then IGST.

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