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Gst applicability in case of transporter who is not gta

CA Bhasker Shandilya (Practicing chartered accountant) (135 Points)

01 November 2017

Please advice on applicability of GST in b/m case.

If a client is having a Commercial vehicle for transport business and having a turnover of more then Rs 20 Lakhs. The nature of Business is movement of containers/Material from Port to CFS and Vice versa .In this case transporter does not issue LR so he is not GTA as per GTA defination. And as per exemption list

Services by way of transportation of goods

(i) by road except the services of—

(A) a goods transportation agency; or

(B) a courier agency;

(ii) by inland waterways;

So, Please advice if GST is applicable or not.

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5 Replies

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 01 November 2017

GST is not applicable as transport of goods by road is exempted.....

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 November 2017

Dear Mr. Bhaskar.,

Above said your Query and the Notifications are says exactly. But, I think about Your said without LR is How is possible...?

Bcoz, In my view hanling container and others is a big Transportaion. So, Please explain how is going this business....

Also please see the picture. You can get some clarity...

Which businesses are liable to pay GST under reverse charge for a GTA?

The following businesses (recipient of services) is required to pay GST under reverse charge:-

Factory registered under the Factories Act,1948;
A society registered under the Societies Registration Act, 1860 or under any other law
A co-operative society established under any law;
A GST registered person
A body corporate established by or under any law; or
A partnership firm whether registered or not (including AOP)
Casual taxable person

1 Like

CA Bhasker Shandilya (Practicing chartered accountant) (135 Points)
Replied 01 November 2017

see my main conern is that as they are not issuing consignment note so they are not GTA.. In this business they have contacts with cfs where the containers have to be moved from port within specific time period so that movement of containers can be hassle free in port. My client has 15 trailers with which he move the containers to and from the port as per cfs instructions. for entry in port cfs give them PIN Code and when my client raises the bill he just mention the container numbers he picked to and from port which cfs cross check with their records and pass the bill accordingly.. so there is no involvemnet of consignment note as such.. And I think this service should be exempt from gst.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 November 2017

Dear Once again read my reply....

I know the details of movements of containers, Shipment....

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 01 November 2017

Originally posted by : RAJA P M
	Dear Mr. Bhaskar., Above said your Query and the Notifications are says exactly. But, I think about Your said without LR is How is possible...? Bcoz, In my view hanling container and others is a big Transportaion. So, Please explain how is going this business.... Also please see the picture. You can get some clarity... Which businesses are liable to pay GST under reverse charge for a GTA? The following businesses (recipient of services) is required to pay GST under reverse charge:- Factory registered under the Factories Act,1948; A society registered under the Societies Registration Act, 1860 or under any other law A co-operative society established under any law; A GST registered person A body corporate established by or under any law; or A partnership firm whether registered or not (including AOP) Casual taxable person