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

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.