TaxTMI 
TaxTMI 
2020 (1) TMI 572
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.... CGST/KGST Act, 2017, in FORM GST ARA-01, discharging Che fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is an individual and is not registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: I want to be a registered GTA, as per the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, Can I hire vehicles to another GTA? 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he wants to be a registered Goods Transport Agency as per Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and he wants to give vehicles on hire basis to another Goods Transport A....
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....iterated the facts narrated in their application. 5. FINDINGS & DISCUSSION: We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made during the personal hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant t and relevant facts. 5.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.3 The question of the applicant is examined and it is observe....
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....under: 1. Entry no. 9 of Notification No. 11/2017 - Central Tax (Rate) dated 28.062017 in clause (iii) states that Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used household goods for personal use) are a. liable to CGST at 2.5%, provided that the credit of input tax charged on goods and services used in supplying the service has not been taken or b. liable to CGST at 6%, provided that the goods transport agency opting to pay central tax at 6% under this entry shall, thenceforth be liable to pay central tax @ 6% on all services of GTA supplied by it. In other cases i.e. Services provided by a person Other than goods transport agency (GTA) in relation to transportati....
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....2018- Central Tax (Rate) dated 31.12.2018 which reads as under: "Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of in a goods carriage by road, to, - (a) a Department or establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services," In view of the above, the services provided by a GTA are liable to tax as above. 5.7 The services of providi....