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GST on services of transportation of good by other then GTA

chintan joshi (Student CA IPC / IPCC) (36 Points)

08 September 2021

Is GST applicable on services provided for transportation of goods by person other then GTA

My client is regular trader but also provide good transport facility to other some time so whether GST applicable or not?

if yes then at what rate

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Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (5915 Points)
Replied 08 September 2021

Option-1: GST rate 5% (2.5% CGST + 2.5% SGST) subject to the condition that Goods Transport Agency shall not take input tax credit of goods & services utilised for providing GTA services.

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chintan joshi (Student CA IPC / IPCC) (36 Points)
Replied 08 September 2021

But my client is not GTA

Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (5915 Points)
Replied 08 September 2021

RCM is not applicable and GTA has to discharge the tax on forward basis.

Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (5915 Points)
Replied 08 September 2021

Only services provided by a GTA are taxable under GST. Services of transportation of goods by a person other than GTA are exempt. ... The GTA service supplieris not entitled to take ITC on input services availed by him if tax is being charged @ 5% (2.5% CGST + 2.5% SGST).

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