TaxTMI 
TaxTMI 
TaxTMI 
Sir
GTA service for transportation of rice is exempt or not
GTA service for transportation of rice is exempt or not
KARAN VERMA
Goods Transport Agency Services for Rice Confirmed Exempt from GST under Serial No. 21(d) of Notification 12/2017-Central Tax (Rate). A discussion on a forum addressed whether the Goods Transport Agency (GTA) service for transporting rice is exempt from Goods and Services Tax (GST). Three respondents confirmed that such services are exempt under Serial No. 21(d) of Notification No. 12/2017-Central Tax (Rate), as amended. This notification specifies that transportation of certain goods, including rice, by a goods transport agency is subject to a 'Nil' GST rate. The responses emphasized that these views should not be taken as formal professional advice. (AI Summary)