GST GTA Tax liability
Rounak Agarwal (Accountant) (81 Points)
10 May 2019
If a transporter provide services to unregistered party what is the GST Liability and on whom?
1 Replies
CA Ashwini Seeram
(CA)
(195 Points)
Replied 10 May 2019
If a GTA is providing services to an unregistered person, other than the notified persons, it is an exempt service as per notification 32/2017 CT(R). However, if GTA services are provided to the following notified persons it is taxable though they are unregistered:-
- 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
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