transport without gta

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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.
Replies (5)

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

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

sir, so my query is not resolved

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a list of services which are exempted (as of now i.e., untill this notification is effective).Once the exemption is withdrawn in future by a notification it will be taxable at the rate of 18%(CGST + SGST) .Now a per Notification 12,Services by way of transportation of goods other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


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