In GTA IGST applicable or not and can i take credit if applicable

Page no : 3

Akhil Rajeev Reddy (Article Assistant) (121 Points)
Replied 09 December 2017

proper bill/note the same can be classified as GTO and not as GTA. As per notification 12/2017 supply of services by a GTO is exempted

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Virat (CA) (25 Points)
Replied 09 December 2017

RCM will apply in your case provided the transporter is a GTA and he has issued a consignment note. Yes, ITC will be available .

RAJA P M ("Do the Right Thing...!!!") (127962 Points)
Replied 09 December 2017

Originally posted by : Akhil Rajeev Reddy
	proper bill/note the same can be classified as GTO and not as GTA. As per notification 12/2017 supply of services by a GTO is exempted

The Transporter is GTA they he ll give consignment Note and Rcm is applicable. Otherwise he "Other than GTA" (Transport on Road) the service is exempted under GST....

RAJA P M ("Do the Right Thing...!!!") (127962 Points)
Replied 09 December 2017

Originally posted by : Virat
	RCM will apply in your case provided the transporter is a GTA and he has issued a consignment note. Yes, ITC will be available .

The GTA is registered then we ll take ITC if the GTA from inter State... If the GTA is unregistered then ITC not available. It's also calculated as ineligible ITC. System can't support, it's automatically select ineligible ITC....

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