GTA service exemption allows many road transport providers to avoid GST registration; ancillary services treated as composite supply. Services of road transportation by non-GTA operators and hire-to-GTA services are exempt from GST, obviating registration for such providers while taxable commissions may trigger registration. Ancillary activities included in a GTA invoice form part of the composite GTA service; separately charged incidental services are treated as distinct supplies. RCM suppliers may be exempt from registration where conditions apply. Disposal of used transport assets is a taxable supply regardless of prior ITC, input credit is available under concessional RCM, continuous-journey rules govern place of supply for passenger transport, and electronic tickets meet invoice requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GTA service exemption allows many road transport providers to avoid GST registration; ancillary services treated as composite supply.
Services of road transportation by non-GTA operators and hire-to-GTA services are exempt from GST, obviating registration for such providers while taxable commissions may trigger registration. Ancillary activities included in a GTA invoice form part of the composite GTA service; separately charged incidental services are treated as distinct supplies. RCM suppliers may be exempt from registration where conditions apply. Disposal of used transport assets is a taxable supply regardless of prior ITC, input credit is available under concessional RCM, continuous-journey rules govern place of supply for passenger transport, and electronic tickets meet invoice requirements.
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