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Exemption to GTA Services, Goods and Services Tax - GST |
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Exemption to GTA Services |
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XYZ (Goods Transport Agency) is registered with GST and is providing GTA services to PQR (Goods Transport Agency) who is not registered with GST. Is XYZ required to charge GST to PQR or it is exempted since PQR is un-registered? Posts / Replies Showing Replies 1 to 3 of 3 Records Page: 1
Exemption has been provided for the transportation services given to a GTA under Serial No 22- Services by way of giving on hire - to a goods transport agency, a means of transportation of goods.
I agree with the view of Shri.Rachit ji. However, check once the documents of yours to confirm the scope and classification of services provided by you falls within the ambit of the exemption entry. As exemption entry has to be read strictly - Judgement by Supreme Court in the case of Dilip Kumar Company in 2018 (361) ELT 577 (SC) = 2018 (7) TMI 1826 - SUPREME COURT
See notification no.32/17-CT(R) dated 13.10.17 (Serial No.21 A) amending original notification no.12/17-CT(R) dated 28.6.17. Page: 1 Old Query - New Comments are closed. |
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