For GTA service provision
Anirban Ghosh (2 Points)
21 September 2023.
Anirban Ghosh (2 Points)
21 September 2023
Suresh Kumar
(Account)
(403 Points)
Replied 24 September 2023
The services by way of providing goods transportation vehicle on hire is exempt as per Entry No. 22 (b) of Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 (“the Services Exemption Notification”) which stated that services by way of giving on hire to a goods transport agency are exempt.