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    <title>Can GTA service providers use both 5% and 12% GST under forward charge?</title>
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    <description>GTA providers can apply two forward-charge GST rates within the same financial year: a lower rate without input tax credit for consignments to exempt-supply customers and a higher rate with input tax credit for consignments to taxable-supply customers. This approach-supported by the 47th GST Council minutes-requires the GTA to adopt forward charge for all services throughout the year, declare the election at the start of the financial year, apply rates at the consignment level, and maintain invoicing and records to support compliance.</description>
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    <pubDate>Sat, 15 Mar 2025 12:27:19 +0530</pubDate>
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      <description>GTA providers can apply two forward-charge GST rates within the same financial year: a lower rate without input tax credit for consignments to exempt-supply customers and a higher rate with input tax credit for consignments to taxable-supply customers. This approach-supported by the 47th GST Council minutes-requires the GTA to adopt forward charge for all services throughout the year, declare the election at the start of the financial year, apply rates at the consignment level, and maintain invoicing and records to support compliance.</description>
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