TaxTMI 
TaxTMI 
TaxTMI 
SUNIL SINGLA
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....UNIL SINGLA<br> Query (Issue) Started By: - Sunil Singla Dated:- 5-12-2018 Last Reply Date:- 11-12-2018 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>SIR ONE OF OUR CLIENT IS GTA HAS SHIFTED HIM/ITSELF FROM RCM TO FCM NOW HIS QUERY IS THAT HE IS CHARGING FREIGHT FROM TWO TYPES OF CUSTOMERS: ONE IS INDUSTRIALIST OTHER IS FURTHER GTA. HIS QUERY IS THAT WHETHER HE HAS TO CHARGE GST FROM G....
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....TA OR NOT . WHETHER GTA TO GTA SERVICES ARE EXEMPTED SERVIES OR NOT. REGARDS ALL SUNIL SINGLA Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: What type of service is rendered between these two GTAs. Reply By KASTURI SETHI: The Reply: No exemption from GTA to GTA is available. Your client is providing service of GTA under Forward Charge Mechanism. So it is his responsibility to collect GST on ....
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....freight and deposit with the Govt. Under RCM, a person who bears the freight, is liable to pay GST on the amount of freight. This legal status is same irrespective of the fact whether it is pre-GST era or post-GST regime. However, if one GTA hires truck from your client, that is exempted. Under RCM first liability is either of Consignor or consignee and thereafter, liability is of GTA but under FC....
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....M GTA's liability comes first. For GTA working under FCM, an other GTA is a routine Service Receiver. Hybrid mechanism if adopted by GTA can create problem. GTA should either work under FCM or RCM. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Sri Sethi. Reply By KASTURI SETHI: The Reply: Dr.Govindarajan Sir, Thanks a lot for your support. A support from a learned p....
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....erson matters a lot to me. Really it is moral boosting for me, especially, in view of the time taken and pondered over again and again on a unique question. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Sethi sir, Actually I learnt a lot. You were in the department and you must have vast experience. Being an officer in BSNL my expertisation is only on service tax matters. Reply By KASTURI S....
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....ETHI: The Reply: An extract of GST Council Meeting held on 5.8.17, option has to be given for providing GTA service under Forward Charge Mechanism S.No.8 Transport Agency Service (GTA) Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue. (However, the GTA has to give an option at the beginning of financial year)<br> Discussion Forum - Knowledge Sh....
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....aring ....