GTA Service

Page no : 3

Lalit Goenka (GST Practitioner) (117 Points)
Replied 03 August 2019

Then there is no difference between the case 2 mentioned by me and the transaction which was originally apart from the fact that GTA is registered and unregistered in respective cases. Isn't it?

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 August 2019

no in both the condition the GTA is Registered.

But as per querist the GTA is unregistered

Lalit Goenka (GST Practitioner) (117 Points)
Replied 03 August 2019

That's what I said apart from registration status of GTA there is no change in the second case and case mentioned by querist...

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 August 2019

YES, THATS WHAT EVERYONE REPLIED, THAT WHEN GTA IS NOT REGISTERED , POS WILL BE LOCATION OF RECEPIENT

1 Like

Lalit Goenka (GST Practitioner) (117 Points)
Replied 03 August 2019

I have found this video regarding the details which I have been mentioning to you. Hope this will explain my point. https://youtu.be/H0hLZA6h_3g

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 August 2019

SORRY DEAR I DO NOT FOLLOW THE YOUTUBE ,IT MISLEADS & NOTHING ELSE

I BELIEVE IN READING BARE ACT , AS PER MY INTERPRETATION TO LAW IN THIS REGARD MY REPLY IS SAME

1 Like

Lalit Goenka (GST Practitioner) (117 Points)
Replied 03 August 2019

I agree to some extent on your point but it's not misleading always. Video is from one of the consultancy firm and they do provide a correct interpretation of law. Anyways, don't want to change your point of view.

I believe the same on the interpretation part for myself and my reply also remains the same as IGST would be charged.

It would be great if we can be get back to the other person, the day, we find ourself wrong.

1 Like

(Guest)

Whether the sale is an interstate sale or an intrastate sale, depends on two factors- 1. Location of the supplier 2. Place of Supply. As per section 12 of the IGST Act the Place of Supply for services by way of transportation of goods, including by mail or courier would be the location of the recipient if the recipient is a registered recipient but if the recipient is not a registered recipient, in that case, the place of supply will be the location where such goods are handed over for transportation. In your case, the place of supply will be Haryana since you are a registered recipient and the location of the supplier is Delhi which makes it an interstate sale. Therefore you are supposed to pay IGST on reverse charge basis.