Dear Sir,
Please clear below confusion between two sentences.
The GTA service supplier is not entitled to take ITC on input services availed by him if tax is being charged @ 5% (2.5% CGST + 2.5% SGST).
In case the GTA service supplier hires any means of transport to provide his output service, no GST is payable on such inputs.
1. First of all If GTA is supplying Goods Registered Person who is liable to do RCM , the GTA cannot charge 5% GST on FC . (Refer Notification 13/2017 CT(R))
2. As per Notification 12/2017 CT (r), Service from GTA to GTA is exempted
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