TaxTMI 
TaxTMI 
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?
Exemption to GTA Services
03 May 2020 
3 Replies 
2757 Views Asked by
GTA services exemption: hire of transport to a goods transport agency may be exempt under specified GST notification.
Exemption applies to services by way of giving on hire to a goods transport agency a means of transportation of goods under Notification No. 12/2017 and its amendment by Notification No. 32/17-CT(R); taxpayers must verify documents and service classification because exemption entries are construed strictly. (AI Summary)
Exemption applies to services by way of giving on hire to a goods transport agency a means of transportation of goods under Notification No. 12/2017 and its amendment by Notification No. 32/17-CT(R); taxpayers must verify documents and service classification because exemption entries are construed strictly. (AI Summary)