GST -Registeration

[VIGNESH]

sir. Is hiring out vehicle to GTA is exempt? Mr.A gives his lorry to Mr.B who is GTA! should Mr.A Register for GST!

if no then

if Mr.A does two business 1. Labour charges which is around 10.00 lkhs and 2. Hired out vehicle to GTA which is 12.00 lakhs should he register now!

[Ganeshan Kalyani]

In my view, registration is required as both are taxable supplies.

[KASTURI SETHI]

Registration is required as both turnovers are to be clubbed for the purpose of registration in GST. Hiring out vehicle (means of transportation of goods) to GTA is exempt vide Notification No. 12/17-CT(R) dated 28.6.17 as amended. Otherwise hiring out motor vehicle is taxable as opined by Sh.Ganeshan Kalyani ji.

[Bhavika Chothani]

If both the business are registered under the same PAN then GST registration is required as total turnover exceeds the turnover limit

AI Summary

GST registration threshold requires aggregation of business turnovers, triggering registration when combined taxable supplies exceed the limit. Whether GST registration is required depends on whether activities are taxable supplies and whether turnovers under the same PAN are aggregated for the threshold. Hiring out a vehicle to a goods transport agency is exempt under the notification; otherwise hiring out motor vehicles is taxable. If both activities are taxable, their turnovers must be combined and registration is required when the aggregated taxable turnover exceeds the threshold.