Exemption to GTA Services

Quick Summary
This discussion clarifies whether a registered Goods Transport Agency (GTA) must charge GST when providing services to an unregistered GTA. The consensus leans towards exemption, particularly if the unregistered GTA is not a partnership firm or company. While services of transportation by GTA are generally taxable, specific exemptions apply to services provided 'by way of giving on hire' to a GTA. The key distinction lies between transportation services and hiring services, with the latter being exempt under Notification 12/2017 CT (R).

Yes thats what I replied , if the Receptient GTA is not partnership firm & Company , then It's Exempted (Refer Notification 32/2017 CT (R) 

And Moreover as per queriest , the Recepeint GTA (PQR) is URD hence It's Exempted subject to condition that Recepeint GTA is not a company or partnership firm 

Now what you are is saying is correct as there is no GTA to GTA blanket exemption
Yes... I agreed to Mr Pankaj Rawat Ji view...
Dear Altamush

It's understandable that One GTA is providing services to Another Services is transportation of goods (hiring of transport )

And Moreover as per queriest , the Recepeint GTA (PQR) is URD hence It's Exempted subject to condition that Recepeint GTA is not a company or partnership firm 

No, not necessarily. It can also be of nature of subcontracting. There is a thin line of difference between transportation service and hiring service but there is a difference. Moreover it's not only GTA who gives trucks on hire. Generally people who give trucks on hire are specifically in that business and they don't provide transportation services.
@ RAJA P M Mr Pankaj has also accepted my view. I would advise you read the law carefully and then answer and stop misguiding querists.
Yes it is subject to it as I already explained in my first reply but it is not a blanket exemption at any rate.
@ Zafar, I know who is misguide. You keep Your views and Guidance. No need to me Also I know how can read the law careeefully... No need any advice from You
Doesn't look like it and I have seen you since 2017. Although I am not here to personally bash you. But I would say one thing DON'T ANSWER IF YOU DON'T KNOW THE ANSWER BEACUSE THEN YOU MISGUIDE PEOPLE WITH THOSE WRONG ANSWERS GOOD LUCK
Kk kk very very tanks... same to you dear...
god bless you.
You are welcome.............
@ Zafar
When one GTA is giving service to another GTA , then he is hiring his vehicle , he is not giving transportation service to GTA , it's customer ,who is Availing the service of Transportation of Goods.

If you read the Notification 12/2017 CT (R)


Service's by way of giving on hire-

(a).....

(b) to GTA , means transportation of goods.
So from above it's specifically mentioned the "by way of giving hire"
means either GTA or transporter who is giving his vehicle on hiring basis to GTA (for transportation of Goods) is Exempted services .

So it's advisable before raising finger go through the wording of Notification carefully.
Dear Mr Pankaj Rawat Ji.,

What about the AAR to the applicant of Saravana Perumal by Karnataka GST authority...

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