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gst rate for gta and itc credit eligibility, Goods and Services Tax - GST

Issue Id: - 112926
Dated: 9-10-2017
By:- Ramakrishnan Seshadri
gst rate for gta and itc credit eligibility

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Dear Sir,

We are manufacturers of automobile parts. We use to hire transport agencies to transport our goods to our customer.

The transport agency is also registered with the gst and having a valid gstin.

Now our question, the transport agency is issuing invoice charging gst of 5%.. In another case the gta is charging cgst 6%+sgst 6%.

Could you please confirm credit is eligible on this

Thanks & Regards


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Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 9-10-2017
By:- Rajagopalan Ranganathan


In both cases the recipient of the service is eligible to avail ITC of gst paid by the supplier of the service. Where the supplier of the service is paying 5% gst the supplier is not eligible to avail ITC of tax paid on inputs and input services availed by the supplier. There is no restriction for availing ITC by the recipient.

2 Dated: 10-10-2017
By:- Himansu Sekhar

at the customers end, there is no restriction for taking the credit. You can take the credit.

3 Dated: 10-10-2017

I support the views of both experts.


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