1. Service Provider - Registered person (gives GTA services) 2. Service Receiver - Registered person (receives GTA services)
Question: 1. In this transaction who is liable for GST ? 2. Whether this transaction exempted by virtue of Notification No. 12/2017- Central Tax (Rate), dated 28th June, 2017 ?
18 February 2022
1 Service receiver is liable for GST under RCM in case of transportation of goods in such a case. 2 Not exempt in case of transportation of goods. Only hiring of trucks exempt under the notification.
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