3 Replies
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 03 July 2021
Yes it's Exempted.
Reference Notification 12/2017 CT (r)
Reference Notification 12/2017 CT (r)
Bhavika Kothari
(CA)
(1258 Points)
Replied 23 July 2021
If the transporter is Non GTA and registered under GST then he need to pay liability. He cannot charge tax on Reverse Charge basis
Know more about the Reverse Charge Mechanism
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