GST on GTA

All about GTA Services under GST after recent July 2022 amendment

Goods and Services Tax - CBIC vide Notification No. 4/2022-CT(R) dated 13.07.2022 – Service by goods transport agency where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed Rs.1,500/- or where the consideration charged for transportation of all such goods for a single consignee does not ...

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GST implications on transportation of goods by road and GTA

Goods and Services Tax - Roads are an important mode of transport in India. India has a network of over 6,215,797 kilometres of roads as of 31 March 2020. This is the second-largest road network in the world. India’s road network carries over 71 percent of its freight traffic – thereby making it the largest means of transport in India.  […]...

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Specifically exempt Good Transport Agency services under GST

Goods and Services Tax - In terms of Exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 (Sr. No. 21), the following services provided by a GTA (Heading 9965 or 9967) is exempt from payment of tax: “Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consi...

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GST rate on Works Contract Services & RCM on GTA/residential dwelling units

Goods and Services Tax - GST rate on Works Contract Services with effect from 18th July, 2022 along with Changed Provisions pertaining to RCM on GTA and Provisions relating to RCM on residential dwelling units WORK CONTRACT SERVICES w.e.f. 18.07.2022 vide notification no. 03/2022-Central Tax (rate) dated 13.07.2022. Sl. No. Chapter, Section or Heading Description...

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GST- Changes related to Transport Sector (GTA)

Goods and Services Tax - By issuing various GST Notifications, various changes have been made applicable w.e.f. 18th July 2022 related to Taxation of Transportation Sector specially for Goods Transport Agencies (GTA) under GST . The same are discussed below: I. Changes applicable to GTA paying GST under Forward Charge 1. Option to pay GST @5% under Forward Charge...

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Service tax not payable on donations received from members of trust for advancement of yoga

Bharat Swabhiman (Nyas) Vs Commissioner Customs, Central Excise & Service Tax, Dehradun (CESTAT Delhi) - Held that, service tax will not be levied on the donations received by a trust from its members and on freight charges paid towards the activity of advancement of yoga. Further held that, activities can’t be covered under Goods and Transport Agency Service where consignment notes have not been iss...

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GST payable on Charges for arranging trucks to goods transport agency

In re Deeraj Goyal (GST AAR Andhra Pradesh) - In re Deeraj Goyal (GST AAR Andhra Pradesh) Whether the applicant will be classified under transportation of goods by road, which is exempt or commission agents or goods transport agencies and under what HSN code his services are classified and what will be the turnover? The applicant is engaged in ...

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Recent Posts in "GST on GTA"

All about GTA Services under GST after recent July 2022 amendment

CBIC vide Notification No. 4/2022-CT(R) dated 13.07.2022 – Service by goods transport agency where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed Rs.1,500/- or where the consideration charged for transportation of all such goods for a single consignee does not ...

Read More

GST implications on transportation of goods by road and GTA

Roads are an important mode of transport in India. India has a network of over 6,215,797 kilometres of roads as of 31 March 2020. This is the second-largest road network in the world. India’s road network carries over 71 percent of its freight traffic – thereby making it the largest means of transport in India.  […]...

Read More

Specifically exempt Good Transport Agency services under GST

In terms of Exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 (Sr. No. 21), the following services provided by a GTA (Heading 9965 or 9967) is exempt from payment of tax: “Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consi...

Read More

GST rate on Works Contract Services & RCM on GTA/residential dwelling units

GST rate on Works Contract Services with effect from 18th July, 2022 along with Changed Provisions pertaining to RCM on GTA and Provisions relating to RCM on residential dwelling units WORK CONTRACT SERVICES w.e.f. 18.07.2022 vide notification no. 03/2022-Central Tax (rate) dated 13.07.2022. Sl. No. Chapter, Section or Heading Description...

Read More

GST- Changes related to Transport Sector (GTA)

By issuing various GST Notifications, various changes have been made applicable w.e.f. 18th July 2022 related to Taxation of Transportation Sector specially for Goods Transport Agencies (GTA) under GST . The same are discussed below: I. Changes applicable to GTA paying GST under Forward Charge 1. Option to pay GST @5% under Forward Charge...

Read More

Analysis of GST amendments for services by a Goods Transport Agency

A) Removal of certain Exemptions related to services of transportation of goods by a Goods Transport Agency (GTA): Notification No. 04/2022- Central Tax (Rate) dated 13.7.2022 amends service exemption Notification 12/2017- Central Tax (Rate) dated 28.6.2017 and removes exemption as provided against Serial No. 21, in column (3), Clauses (b...

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Changes Related To GTA – More Options And More Issues

The Government has always experienced resistance when it comes to levying an indirect tax on the transportation services supplied by a Goods Transport Agency (GTA)....

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Important Amendment for GTA under RCM & Forward Charge

Important Amendment for Goods Transport Agency ( GTA) under Reverse charge Mechanism( RCM) & Forward Charge As per recommendation of 47th GST Council Meeting, Govt. has issued various notifications on 13/07/2022. As per the new Notifications certain Options has been provided to Goods Transport Agencies (GTA) to charge GST under Forwar...

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Who is a GTA & whether issue of Consignment note is mandatory for GTA?

Who is a GTA and whether issue of Consignment note is mandatory condition of Goods Transport Agency (GTA)? Clarity Regarding the Applicability of RCM ON FREIGHT The applicability of RCM on Freight has brought a great deal of confusion for some people in understanding exactly in what situations the RCM liability under Section 9 ( […...

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Service tax not payable on donations received from members of trust for advancement of yoga

Bharat Swabhiman (Nyas) Vs Commissioner Customs, Central Excise & Service Tax, Dehradun (CESTAT Delhi)

Held that, service tax will not be levied on the donations received by a trust from its members and on freight charges paid towards the activity of advancement of yoga. Further held that, activities can’t be covered under Goods and Transport Agency Service where consignment notes have not been issued....

Read More

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