Is an exporter trader required to pay GST on RCM basis for GTA services?

[Nidhi Biyani]

There is an exporter trader who is taking input services from a GTA. Is he required to pay GST on this GTA services as per RCM even if the trader is exempted from GST on export of goods?

[Ganeshan Kalyani]

The exporter trader is liable to register and pay GST under RCM on specified services.

[KASTURI SETHI]

I support the views of Sh.Ganeshan Kalyani Ji. If any person wants exemption from GTA service, there should be specific exemption.

[DR.MARIAPPAN GOVINDARAJAN]

I concur with the views of the experts.

AI Summary

Reverse charge on GTA services applies to exporter traders despite export exemption unless a specific exemption exists. Taking GTA services obliges an exporter-trader to register and discharge GST under the reverse charge mechanism on specified GTA services; export-related exemption from GST on goods does not by itself relieve the recipient from RCM liability, and only a specific exemption can remove that obligation.