Can a Registered GTA services provider make invoice @ 12% on foroward basis to URD service Receiver?
What is the GST tax treatment on Registered GTA to URD
Anshuman Basu (account -GST) (1556 Points)
26 April 2020
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 26 April 2020
CA Altamush Zafar
(GST Consultant)
(15961 Points)
Replied 26 April 2020
GTA can charge forward rate of 12%. But there is an exemption under 12/2017 where transport service by GTA to URD is exempt except for certain conditions. If your case falls under those conditions you can charge 12% otherwise it is exempt.
Anshuman Basu
(account -GST)
(1556 Points)
Replied 26 April 2020
Thanks sir but I want to know "certain conditions. If your case falls under those conditions you can charge 12% otherwise it is exempt." Pl clarify the conditions where registered GTA can charge 12% to URD
CA Altamush Zafar
(GST Consultant)
(15961 Points)
Replied 27 April 2020
Check entry 21A of the notification 12/2017 as amended. The entry was added through Notification 32/2017. The entry exempts GTA services to URD except where URD is factory registered under factories act, societies registered under societies registration act, co-operative society formed under any law, body corporate formed under any law and partnership firms.
Therefore GTA services provided to URD apart from above will be exempt.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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