GST on supply of service from a GTA to other GTA, Goods and Services Tax - GST

[Rajesh Kumar]

Sir/ Madam

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.

Regards

Posts / Replies

[Shilpi Jain]

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.