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GST on GTA service
goods are transported from Delhi to u.p.both supplier and recipient are registered.GTA of haryana is unregistered.freight paid by recipient of u.p.As per sec12(8) of igst act,place of supply is u.p and as per sec8(2)of igst act,the location of supplier of service I.e transporter's place(haryana) and place of supply(u.p) and nature of transaction is interstate and igst applicable.Is the explanation correct?
Replies (7)
I think it's correct
No... Here CGST and SGST is applicable as per place of supply intra state by the transporter who is not registered under GST.
Cgst and sgst is to be charged as transporter is an unregistered person 👍
You yourself has quote the correct Section 12(8) of IGST , states that If GTA is URD the POS will be the place of RECEPIENT.
Hence CGST/SGST Applicable
Hence CGST/SGST Applicable
But nature of transaction is determined on the basis of location o supplier and place of supply.Here location of supplier is haryana and location of recipient is u.p,as such it is interstate supply.sec12(8) depicts the place of supply.where it is mentioned that cgst and sgst is to be charged in case of GTA is unregistered?
GST applicable as per POS & Section 12(8) specifically prescribe the condition referred by you, hence CGST/SGST applicable.
The default Section will applicable only when the condition not prescribed in specific Section
The default Section will applicable only when the condition not prescribed in specific Section
Place of supply is the place where the recipient is located if he is registered.
So in your case, both are registered so the location(I.e., UP) is the place of supply. IGST will be levied.
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