CA, CS, CMA : Explore the GST implications on Goods Transport Agency (GTA) services, exemptions, rates, and the impact of consignment notes on t...
Goods and Services Tax : Explore the latest GSTN advisories, including additions of Karnataka Bank and RBL Bank, forward charge option for GTAs, and date e...
Goods and Services Tax : Goods Transport Agency (GTA) is a term used to describe businesses that provide transportation services to transport goods by road...
Goods and Services Tax : Learn about Annexure V, a declaration form for Goods Transport Agencies (GTA) to opt for paying GST under forward charge, impactin...
Goods and Services Tax : Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note...
Goods and Services Tax : गुड्स ट्रांसपोर्ट एजेंसियों को जीएसटी कर का फॉरव...
Goods and Services Tax : Goods Transport Agencies have to submit Annexure V to opt for Forward charge of Tax and for the Financial Year 2023-24 and the d...
Service Tax : Beterman Engineering Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Appellant has all along taken the view that...
Goods and Services Tax : Are Cotton Seeds Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017 date...
Service Tax : Held that, service tax will not be levied on the donations received by a trust from its members and on freight charges paid toward...
Goods and Services Tax : In re Deeraj Goyal (GST AAR Andhra Pradesh) Whether the applicant will be classified under transportation of goods by road, which ...
Goods and Services Tax : In re Arvinder Singh Bhatia (GST AAR Chhattisgarh) As to whether diesel filled free of cost by the service recipient in the engage...
Goods and Services Tax : Notification No. 08/2023 Union Territory Tax (Rate) - CBIC exempts Goods Transport Agencies (GTAs) from yearly GST declarations un...
Goods and Services Tax : Notification No. 08/2023 Integrated Tax (Rate) - CBIC exempts Goods Transport Agencies (GTAs) from filing yearly GST declaratio...
Goods and Services Tax : CBIC amends Notification to exempt GTAs from filing yearly GST declaration under forward charge as per the 50th GST Council Meetin...
Goods and Services Tax : The Ministry of Finance, through Notification No. 06/2023-Union Territory Tax (Rate) issued on 26th July 2023, introduces amendme...
Goods and Services Tax : Notification No. 06/2023-Integrated Tax (Rate) amends GST for GTA, allowing the continuation/exercise of RCM/FCM option. Effective...
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.
The transportation of goods by road, is the backbone of Industries, without transportation, it is next to impossible to carry business. In this article we shall discuss the place of supply of service of transportation of goods by road. Before discussing the place of supply of service of transportation of goods by road, we need […]
♦ Goods Transport Agency(GTA) As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017,GTA means (i) any person who provides service in relation to transport of goods by road and (ii) issues consignment note, by whatever name called. Sec.23(1) CGST Act (i) Any Person engaged exclusively in non-taxable supply or (ii) Exempted supply No […]
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 the business of transportation of […]
In re Arvinder Singh Bhatia (GST AAR Chhattisgarh) As to whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles would form part of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient […]
Goods transport agency is subject matter of complex taxation. First time taxability of Goods transport agency has been brought in service tax regime which brought a lot of hues and cues in the market as they are not habitual to collect and deposit the Indirect taxes.
Multiple videos by CA Bimal Jain on ‘Goods Transport Agency (GTA)’ services under the GST law and its various nuances 1. Who will Pay GST on Goods Transport Agency (GTA) under RCM 2. When GTA need to take registration and What GST rates can be opted by GTA 3. GST Compliances on GTA Services under […]
Mere transportation of goods by road, unless it is a service rendered by GTA, is exempt from GST vide Sl no 18 of Notification No: 12/2017-Central Tax (Rate), dated 28.06.2017. The law recognises that pure transportation of goods services are mostly provided by persons in the unorganised sector (by Individual truck/tempo operators who do not issue any consignment note) and hence has specifically excluded such operators from the tax net.
GST On Transportation Services Provided To Employees 1. It is held by AAR Maharashtra in re of Tata Motors Limited [ 2020] that Input Tax Credit (ITC) is available on GST charged by the service provider on the hiring of bus/motor vehicle having a seating capacity of more than thirteen person for transportation of employees […]
In accordance with Notification No. 11/2017- Central Tax (Rate) dated 28th June, 2017, GST under Reverse Charge Mechanism is payable on supply of services by a goods transport agency (GTA) in respect of transportation of goods by road to- -any factory registered under or governed by the Factories Act, 1948(63 of 1948);or -any society registered […]
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