TaxTMI 
TaxTMI 
Our client providing GTA services. In current GTA service provider have three option to charge GST. 1.) Reverse Charge 2.) @5% without ITC & 3.) @12% with ITC. Can we excise both option 1 & 3 parallel(i.e partly sales with reverse charge & partly sales @ 12% with ITC).
Option for GTA Services in GST
30 Sep 2019 
9 Replies 
4809 Views Asked by
GTA taxation option: provider must elect either forward-charge or reverse-charge for an entire financial year.
GTA services must be taxed under either a forward charge or reverse charge regime; the provider must elect the forward-charge option at the start of a financial year and apply it to all GTA supplies for that year, and parallel or hybrid application of both methods across transactions is not permitted. Reverse charge applies when the recipient is a notified person who is liable to pay tax. (AI Summary)
GTA services must be taxed under either a forward charge or reverse charge regime; the provider must elect the forward-charge option at the start of a financial year and apply it to all GTA supplies for that year, and parallel or hybrid application of both methods across transactions is not permitted. Reverse charge applies when the recipient is a notified person who is liable to pay tax. (AI Summary)