GOODS TRANSPORT AGENCY

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..... GOODS TRANSPORT AGENCY
Query (Issue) Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated:- 27-2-2021 Last Reply Date:- 27-2-2021 Goods and Services Tax - GST
Got 2 Replies
GST
Sir is GST .....

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..... applicable for carrying "USEd Household goods for personal use" Person providing service is GTA registered and person receiving service is an individual person Reply By KASTURI SETHI: The Reply: W. .....

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..... e.f. 13.10.17 services provided by GTA to an unregistered person (Other than where RCM applies) is exempt from GST. See Notification No.32/17-CT(R) dated 13.10.17 (Serial No.21-A). Hence in this scen .....

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..... ario exemption is available. Reply By ABHISHEK TRIPATHI: The Reply: The service will fall under Heading 9965 (iii) Services of goods transport agency (GTA) in relation to transportation of goods (in .....

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..... cluding used household goods for personal use). The same is taxable at 5% (provided that ITC is not taken), otherwise 12% (when GTA opted to pay tax). As Sir has rightly pointed the same is exempted v .....

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..... ide the above-said notification. "Views are strictly academic in nature"
Discussion Forum - Knowledge Sharing .....

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