Exemption to GTA Services

[Kaustubh Karandikar]

XYZ (Goods Transport Agency) is registered with GST and is providing GTA services to PQR (Goods Transport Agency) who is not registered with GST. Is XYZ required to charge GST to PQR or it is exempted since PQR is un-registered?

AI Summary

GST Exemption Query: Does Registered GTA Need to Charge GST for Services to Unregistered GTA Under Notification No. 12/2017? A query was raised about whether a registered Goods Transport Agency (GTA), referred to as XYZ, needs to charge GST when providing services to an unregistered GTA, referred to as PQR. The first reply highlighted an exemption under Notification No. 12/2017 for transportation services provided to a GTA. Another response agreed but advised verifying the scope and classification of services against the exemption, referencing a Supreme Court judgment for strict interpretation. A third reply mentioned an amendment to the original notification, referencing Notification No. 32/17-CT(R).