GTA Services in GST

[VIGNESH]

Sir GTA providing services to unregistered persons , is GST applicable 1. For carrying House hold articles 2. Goods of unregistered persons, he also provides services to Registered persons under RCM

[Shilpi Jain]

GTA service for household goods liable @ 5%.

No exemption for services provided to unregistered persons. This will be liable @ 12% in case it is in respect of recipients not falling under any of the entries mentioned below (from the RCM notification),

(a) Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or

(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or

(c) any co-operative society established by or under any law; or

(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or

(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons; or

(g) any casual taxable person;

located in the taxable territory.

[VIGNESH]

Mdm.Any Exemption regards Amount of invoice available? as it was in servicetax regime

[KASTURI SETHI]

Dear Querist,

Are you referring to exemption limit of ₹ 1500/- in a single carriage and ₹ 750/- for a single consignee in terms of Notification No.12/17-CT(R) dated 28.6.17 for both purposes mentioned in your query ?

Pl.confirm and also elaborate your query further.

[VIGNESH]

s sir

[VIGNESH]

sir in- Background Material on Exempted Services under GST - ICAI, tells that service to URD by Registered person is not taxable. Pg-80 (intepretation part )

[Shilpi Jain]

What is mentioned in the ICAI background material is not to views of the ICAI. so should not be taken to be having or carrying that amount of reliance without examining provisions.

[Rajan Atrawalkar]

As per Notification No. 32/2017- Central Tax (Rate) Dt. 13-10-2017: by inserting serial no 21A in the notification 12/2017 , Services provided by a goods transport agency to an unregistered person (other than factory, society, partnership, etc.), is taxable at Nil.

[KASTURI SETHI]

I am also of the same view as opined by Sh. Rajan Atrawalkar, Sir

AI Summary

GST on Goods Transport Agency Services: 5% for Household Goods, 12% for Unregistered Persons; Exemptions Under Notification No. 32/2017. A discussion on the applicability of GST for Goods Transport Agency (GTA) services to unregistered persons, focusing on household articles and goods. It was clarified that GTA services for household goods are taxed at 5%, while services to unregistered persons are taxed at 12%, unless the recipient falls under specific exempt categories. Queries were raised about exemptions similar to those in the service tax regime, referencing Notification No. 12/17-CT(R). It was noted that services to unregistered persons might be non-taxable under certain conditions, as per Notification No. 32/2017, but this requires further examination.