GST Rate on GTA For supply of sevice to unregistered person

if you pay 5 % ITC not eligible
12% ITC eligible

As per Notification 32/2017 CT (r) , it's exempted.

On 31st Dec 2018, The Government cancelled Notification No. 32/2017- Central Tax (Rate) dated 13th October, 2017, thereby making purchase from unregistered dealers taxable. However, list of registered persons or transactions is yet to be notifed.

As of now it is not taxable..

Cancelled the Notification !!!!.......what do mean by cancelled ..... There must some Notification being issued by council which is amending the Notification 32 CT (r) & Iam sure that there is no such Notification issued till date in this regard which is amending that "Supply to URD by GTA is exempted" (Notification 32/2017 CT (r) if you are having kindly share with us