Is GST applicable on Transport of Goods by road?

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Sandip Gore (Querist)
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24 July 2017 Experts please help me to resolves following, 1) Is GST applicable on transport of household, commercial good by road? 2) if yes then how much GST rate to be charged? 3) Who is liable to pay GST under Goods Transport Agency (GTA) ? 4) If Service receiver denied to pay/give GST then who is liable? 5) Can get ITC on Vendor GST paid under RCM? please answer. Thnxs

Mridul

Mridul (Expert)
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24 July 2017 1) GST is applicable if goods are transport through goods transport agency otherwise not. 2) GST Rate 5% 3) Service Receiver is liable to pay GST if services provided by GTA to Reg. Person, if provided to unreg. Person then GTA is liable. 4) If Service receiver is a reg. Person then he van claim ITC so there is no point he denies to pay and if he is a unreg. Person then he is not even liable to pay. 5) Like I said in 4th point, service receiver can claim ITC on services provided by GTA

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