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Repairs taken by GTA

29 September 2017

In a transportation business if vehicle get repaired from outside state by unregistered dealer which liability will arise IGST or SGST/CGST under RCM?

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 29 September 2017

If the repair and Services in Outside states then You ll be pay Tax under RCM basis in IGST...

If the repair and Services in Intra States and the persons from Outside state then You ll be pay tax under RCM basis i CGSt & SGST...

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Naveen Garg (121 Points)
Replied 29 September 2017

reverse charge

Introduction: This article discusses in detail about GTA not covered under reverse charge under GST regime.

Query: In case of GTA, there is reverse charge under GST but some transporter are giving invoice with charging GST on invoice itself what to do in such cases?

Whether can transporter also charge GST @ 12%?

Ans. Vide notification no. 22/2017 - Central Tax(Rate) dated 22-08-2017, the definition of GTA has been amended.

Now the revised definition of GTA is "Supply of services by a goods transport agency (GTA) who has not paid central tax at the rate of 6%".

Meaning thereby, the GTA services from a GTA who has paid opted for payment of GST @ 12% on forward charge basis shall be liable for payment of GST under reverse charge basis by the recipient of such services as required by section u/s 9(3) of CGST Act, 2017.

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