Dear Sir,
We have the fertilizer business as per GTA fertilizers are exempt So can we pay lorry freight more than 5000 or more to a single person without paying reverse charge.
GTA services are under RCM , the Recepient is liable to do RCM on availing services from GTA
As per section 13/2017
Supply of Services by a goods
transport agency (GTA) in respect
of transportation of goods by road
to-
(a) any factory registered under or
governed by the Factories Act,
1948(63 of 1948);or
(b) any society registered under the
Societies Registration Act,
CAclubindia
