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GST on Transport service availed from non GTA, Goods and Services Tax - GST

Issue Id: - 112766
Dated: 5-9-2017
By:- Mayuri Shete

GST on Transport service availed from non GTA


  • Contents

X Enterprise supply us material for which he is giving us VAT invoice.& for transport of the same he prepares other invoice as X Transport. but for transport of goods he is not issuing goods consignment note & simple invoice is there mentioning Truck no. & goods details. So we confirmed from him that he sends us material from his own Truck & he is the owner of the firm. So we didn't pay service tax on transport invoice that he has sent us.

Is it correct?

now under GST, instead of VAT GST is there in his invoice & same thing with transport invoice. So now GST to be paid on transport charges?

please advise

Posts / Replies

Showing Replies 1 to 10 of 10 Records

Page: 1


1 Dated: 5-9-2017
By:- SHIVKUMAR SHARMA

They are not the Goods transport agency as they are not issued Consignment note hence GST is not applicable


2 Dated: 5-9-2017
By:- Rajagopalan Ranganathan

Madam,

The service provided will be treated as GTA only when the service provider issues consignment note. If the service provided is GTA service then gst is payable by consignor/consignee under reverse charge. Otherwise the service provider himself has to discharge liability of gst subject to prescribed threshold limit of ₹ 20 lakhs.


3 Dated: 5-9-2017
By:- Mayuri Shete

ok. so now we don't have to pay GST for transport service recd from non GTA.

thank you.


4 Dated: 5-9-2017
By:- Rajagopalan Ranganathan

Sir,

The answer is yes.


5 Dated: 6-9-2017
By:- KASTURI SETHI

Using own truck for transportation of goods by road is out of definition of GTA.


6 Dated: 6-9-2017
By:- Mayuri Shete

But in that case, do we have to pay GST as service taken by URD then?


7 Dated: 8-9-2017
By:- Ganeshan Kalyani

The definition states that any person providing transportation of goods by road. Any person includes an individual.


8 Dated: 8-9-2017
By:- KASTURI SETHI

When using own truck is not taxable, the question of paying tax on the basis of URD does not arise.


9 Dated: 8-9-2017
By:- Mayuri Shete

thank you very much for the valuable information.


10 Dated: 12-9-2017
By:- CA.Tarun Agarwalla

Along with the agreement of views of extremed. Exports .

My submission is

As the person is charging for transportation of goods along with supply of goods. Does this mean it can be brought under composite supply. If so the same may be taxable and valuation rule also endrose it.


Page: 1

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