Gta services to URP

Yes. It is exempted by way of sl. no. 21A of 12/207-CGST (R).. except where customer is the following:

(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act

https://www.cbic.gov.in/resources//htdocs-cbec/gst/12-Exemption_CGST-01.12.2019-revised.pdf