TaxTMI 
TaxTMI 
WE ARE RECIPIENT OF GTA SERVICES. ONE OF PROVIDER IS CHARGING GST AT 5%, ANOTHER SERVICE PROVIDER CHARGING GST AT 12%.. CAN I CLAIM IPT CREDIT ON INVOICES ISSUED BY BOTH SERVICE PROVIDERS?
CLAIMING OF ITC ON GTA SERVICES
22 Oct 2019 
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Input tax credit on GTA services: claimable under forward charge or after paying reverse charge, subject to payment and time limits.
Recipients of Goods Transport Agency services may claim input tax credit whether tax is charged under forward charge or payable by the recipient under reverse charge, provided the tax is paid and claimed within statutory time limits. If the transporter misreports liability in its outward returns, the recipient should nevertheless discharge any reverse charge liability, claim credit, and seek correction from the supplier; where the supplier has paid tax, avoiding a double demand may require litigation or corrective filings. (AI Summary)
Recipients of Goods Transport Agency services may claim input tax credit whether tax is charged under forward charge or payable by the recipient under reverse charge, provided the tax is paid and claimed within statutory time limits. If the transporter misreports liability in its outward returns, the recipient should nevertheless discharge any reverse charge liability, claim credit, and seek correction from the supplier; where the supplier has paid tax, avoiding a double demand may require litigation or corrective filings. (AI Summary)