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transport without gta

chandra (director) (62 Points)

20 September 2017

As per notification 12 - point 18, transport of goods other then GTA is exempt.

As per notification 11 - point 9 (v), any service which is not covered under 9(i-iv) is taxable at 18%.

What to do. pls explain.

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5 Replies

RAJA P M ("Do the Right Thing...!!!") (128010 Points)
Replied 20 September 2017

Yes you are exactly very good....

The points of following

1. Goods by rail

2. Goods in a vessel

3. GTA (CN, LR,)

4. Container (Other than IRCTC)

5. Above said "other than" Only above said 5

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siril (student) (508 Points)
Replied 20 September 2017

As per notification 12 - point 18, transport of goods other then GTA is exem- 750/1500 ?

RAJA P M ("Do the Right Thing...!!!") (128010 Points)
Replied 20 September 2017

Originally posted by : siril
	As per notification 12 - point 18, transport of goods other then GTA is exem- 750/1500 ?

Mr. siril....

Please see the link

https://cleartax.in/s/goods-transport-agency-under-gst

chandra (director) (62 Points)
Replied 20 September 2017

sir, so my query is not resolved

lalitha (student) (45 Points)
Replied 20 September 2017

Sir,

Notification 11 tells about rates of entire services and in notification 12 it gives a list of services which are exempted (as of now i.e., untill this notification is effective).Once the exemption is withdrawn in future by a notification it will be taxable at the rate of 18%(CGST + SGST) .Now a per Notification 12,Services by way of transportation of goods other than GTA(Goods Trasport Agency) is exempted.

Thank you.