Packing and Transporting of Goods by Transporter

U can issue a composit invoice for packing & transportation services by charging 5% as Ur principal supply is transportation (GTA)

yes if u make separate bill for packing then u have charge 18%

Two Seperate invoices is possible

1) Transportation Services by GTA to URD is exempted vide Exemption No 21 A
2) Packing & Transportation services are composite Supplies where Transportation is principal Supply. When GTA Service is taxable, GTA rate applies for whole supply

GTA provides goods transport service on road to an unregistered individual for personal use only then GTA will be liable to pay GST as a provider of service as because such service is excluded in Notification No. 13/2017- Central Tax (Rate) Dated: 28/06/2017 from specified service for the purpose payment of tax under reverse charge basis under sec 9(3) of CGST Act 2017

Therefore the condition attached to the said notification will be applied only when GTA will provide service to an entity which is not covered under section 9(3) of CGST Act .In other words when the recipient of service is not liable to pay tax under reverse charge basis, GTA service provider could levy tax @ 5% subject to fulfillment of conditions as discussed above.

Yes Mr.Pankaj
But Entry No 21A included in Notification No.33/2017 central tax rate Dt 13/10/2017 issued exempting GTA services to Unregistered person
As service itself exempted GTA not liable to pay gst

Notifications 33/2017 append the s.no. 10 to notification 13/2017 & s.no. 10 is supply of services by the member of overseeing committee to RBI

Uday ji plz correct me iam wrong

yes sorry
Actual Notification No is 32/2017 central tax rate

Yes Uday is u r correct under 21A it exempted

GTA REGISTERED UNDER GST BUT TAX PAID BY GORJREJ COMPANY TO GST DEPARTMENT. SO HOW TO SHOWN IN GSTR 3B .

 

GODREJ COMPANY MATERIAL SENT TO CUSTOMER. 

Godrej is liable to pay GST on RCM

but sir

godrej company registered under gst?

Prasad ji
the one who is availing GTA services is liable for RCM, thats why it called as Reversed charge as registered receipent holds liability to pay tax instead of supplier