Applicability of e-invoicing of GTA who is engaged in other supplies also

[gvenugopal g]

Dear Experts,

Good Morning! & Happy New Year 2023!!

We are GST registered person and provide the following services the registered persons...

SAC # 996511/996601 Transportation by Road (GTA with 12%/18%FCM )

SAC # 997212 Rent of non residential property 1(18% FCM)

SAC # 997211 Rent of residential property (exempted)

HSN # 261600 Supply of Wind energy (exempted)

And our turnover is exceeding 10 Crores in earlier and exiting financial year.

Kindly guide us whether e-invoicing is applicable to all the above four supplies?

Thanks & Regards: G VENUGOPAL

AI Summary

E-invoice exemption applies to all supplies by exempted entities, so GTAs need not issue e-invoices.
A Goods Transport Agency covered by the sectoral exemption is not required to generate e-invoices; the e-invoice exemption applies to the entity as a whole and therefore extends to all supplies made by that entity, irrespective of the nature of those supplies.