GTA Services

[NS tawar]

Dear Sir

Require discusssion and opinion on following Scenario -

A Goods Transport Agency ( Let Say GTA -A) contacted to an other GTA, Truck Owner ( Lets Say GTA-B) to supply a truck to company ( Lets say comapany - C) for transportation of Goods . In This Case GTA -B Issued Invoice to GTA-A charging CGST @6% and SGST @6% .

My Query are As Follows -

1- Whether Services Given by one GTA to another GTA is Liable for GST?

2 Whether Services Given by Truck Owner to another GTA is Liable for GST?

3- What Parameter to be cheked for deciding wherther GTA or Not

4- Whether Input Credit to be avialed by GTA - A in our above example?

5- Consequences in light of amendment vide Notification no. 22/2017 Central Tax (Rate)

6-Consequneces Before amedment vide above reffered notification.

7-whether GTA-A can raise Tax Invoice levying GST to Comapany C on Forward Charge Basis

8 -If GTA -A Charge tax on Forward Charges Basis, then Comapany would relieved from GST under Revrse Charge.

9- Any other observation.

Thanks and Regards

Awadhesh

[KASTURI SETHI]

Answer to Question no. 1,2,3,4 is yes. Remaining analysis is in progress. Erstwhile service supply of tangible goods is here.

AI Summary

GTA services liable for GST; input tax credit and invoice treatment require analysis under amended notification and reverse charge framework. Liability of GST on services between Goods Transport Agencies and from a truck owner to a GTA is questioned where GTA B invoiced GTA A charging CGST and SGST; the enquirer asks about taxable status, GTA classification criteria, input tax credit availability, invoice mechanics, and the effect of Notification No. 22/2017. The respondent states that answers to questions 1-4 are affirmative, indicates further analysis is pending, and describes the supply as an erstwhile service supply of tangible goods.