GTA Service under E Invoice

Anshuman Basu (account -GST) (1556 Points)

16 June 2021  
We have doing two type of business in same PAN no.
1st Business is GTA services Provider (RCM basis)
2nd is Container Handling Services (Forward Charge Basis)
 
We have a turn over more than Rs 150/- Cr. in 19-20 FY.
We know Goods Transport Agency (GTA) by road are exempted from the e-Invoicing process.
But Container Handling Services are in following  the e-Invoicing process.
Every month we make two type of Invoice one is GTA services Provider and 2nd is Container Handling Services’ SAC Code 996711.
 
Now question is 1/Whether we are eligible for E Invoice?
2/ If yes, then which part of our business is fall to make e invoice GTA or Container services provider?
3/Please provide the section ?