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
4 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 26 April 2020
It's Exempted as per Notification 31/2017 CT (r)
CA Altamush Zafar
(GST Consultant)
(15971 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)
(15971 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.
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