Gst on gta service

Gst is not applicable , transportation of rice is exempt service.

Services by way of loading, unloading, packing, storage or warehousing of RICE is EXEMPTED from GST vide Notification No. 12/2017 - CT(RATE), dated 28.06.2017.

Moreover, Services by way of transportation by RAIL or a Vessel from one place in India to another of Milk, Salt and food grains including flours, pulses and RICE is an EXEMPTED SERVICE vide Notification No. 12/2017 - CT(RATE).

But if a Goods Transport Agency ( GTA ), who has not opted to pay tax @ 12% on Forward Charge Basis, provides services to a Person registered under CGST/SGST/IGST/UTGST ( Registered Person ), then the Recipient is liable to pay GST @ 5% on REVERSE CHARGE MECHANISM ( RCM ) vide Notification No. 13/2017 - CT.

So I think GST is applicable since Transportation of Rice by GTA is not specifically Exempted.

Different views if any, is invited...

Warm Regards.

Here GTA is not Registered Person.

As you said,recipient is liable to pay gst on RCM basis then whether recipient is to make self invoice or on the basis of consignment note he is to pay on RCM basis.