GTA Exempt Service Validity

kannan r (nil) (21 Points)

16 September 2020  

Hi All,

I need a clarification for the below, Kindly share your views.

1) As per Notification 20/2017-CGST, GTA who exercised the option to pay Central tax @ 6% should pay such tax on  all services provided by it.

2) As per Notification 32/2017-CGST, GTA service provided to unregistered persons should be taxed at NIL rate.

My question is whether the exemption service in (2) above  would prevail over [(1) all services] and no tax needed to be paid on such service made to unregistered persons,

 

Thanks

Kannan