Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax) (519 Points)
03 May 2020XYZ (Goods Transport Agency) is registered with GST and is providing GTA services to PQR (Goods Transport Agency) who is not registered with GST. Is XYZ required to charge GST to PQR or it is exempted since PQR is un-registered?
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 03 May 2020
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 03 May 2020
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 03 May 2020
If the unregistered GTA is a partnership firm or company then taxable. If not then exempted
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 03 May 2020
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 03 May 2020
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 03 May 2020
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 03 May 2020
@ RAJA P M
Kindly provide the provision or entry in notification. If there is no such provision or entry then it is not exempt
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 03 May 2020
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 03 May 2020
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 03 May 2020
@ RAJA P M
Services of Transportation by GTA is a taxable service. The rates are specified in Notification 11/2017 CTR as 5% with RCM and 12% under Forward Charge.
Notification 12/2017 CTR deals with exemptions. Entry 21, 21A & 21B exempts transportation services by GTA
Entry 22 of the same notification exempts services received by GTA of hire. Non of the entries specify exemption on services by GTA to GTA.
Kindly tell the provision where you found such exemption
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 03 May 2020
| Originally posted by : Kaustubh Ram Karandikar | ||
 |
XYZ (Goods Transport Agency) is registered with GST and is providing GTA services to PQR (Goods Transport Agency) who is not registered with GST. Is XYZ required to charge GST to PQR or it is exempted since PQR is un-registered? |  |
Please refer notification no 12/2017 CT(R) & 13/2017 CT(R)
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 03 May 2020
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 03 May 2020
Dear Pankaj
That is the point...the query was a GTA is providing GTA service. Now GTA is no service but the query was regarding transportation service and not hiring service. If it is hiring service then it is exempt and that is what I said earlier.
But a service provided by GTA to a GTA is no blanket exemption and not for transportation at any rate.
Regards
@ RAJA P M
I have referred the notifications quite minutely and I would suggest you do the same and also refer to my earlier answers in this query about the unregistered GTA being Company or Partnership and applicability of GST on it
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 03 May 2020
Yes thats what I replied , if the Receptient GTA is not partnership firm & Company , then It's Exempted (Refer Notification 32/2017 CT (R)
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