Please enlight whether supply of GTA service from one GTA to other GTA is exempted supply ?
Service provider GTA is paying GST @12% with ITC.
What if service receiver GTA provides further service of GTA under RCM ? In this way GST is foregone at both stages.
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A GTA is a person who issues consignment note. Can 2 consignment notes be issued for the transportation of one set of goods?
If not then there cannot be 2 GTAs for one transaction.
I hope the amendment in pursuance to the recommendations in the 47th Council meeting will bring some clarity on this matter.