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Gta services to URP

Dhana Sai (244 Points)

13 May 2020

whether it is exempted or if exempted mention relevant notifications.

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CA Haritha Komma (Chartered Accountant) (1147 Points)
Replied 13 May 2020

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

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Dhana Sai (244 Points)
Replied 13 May 2020

Sir, i heared that later that notification has been cancelld is that true.

Piali Roy Chowdhury (605 Points)
Replied 13 May 2020

No the Notification ( Notification No. 12/2017 - Central Tax ( Rate ), dated 28.06.2017 ) has not been cancelled...

Services provided by Goods Transport Agency ( GTA ) to an Un-Registered Person is "EXEMPTED" from GST.

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