A Registered GTA can also hire vehicles to another GTA

In re Saravana Perumal (GST AAR Karnataka)

The applicant is a registered GTA, as per the Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA?

The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the same time subject to the appropriate tax treatments as notified in Notification No.11/2017- Central Tax (Rate) dated 28.06.2017, Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and Notification No.13/2017- Central Tax (Rate) dated 28.06.2017, as amended from time to time.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

1. Sri Saravana Perumal, (called as the ‘Applicant’ hereinafter), No.372, 5th Main, 5th Cross, Kamakshipalya, Bengaluru, an unregistered person, has filed an application for Advance Ruling under Section 97 of the CGST/KGST Act, 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the COST Act and the KGST Act.

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