Classification of Services - GTA Services - consignment note ...

Case Laws GST

July 3, 2020

Classification of Services - GTA Services - consignment note issued by the Applicant - actual transportation done by third party - GST is payable at the Rate of 5% provided that credit of input tax credit charged on goods and services used in supplying the services has not been taken and a GST Rate of 12% will be applicable provided that the goods transport agency opting to pay central tax @ 6% under this entry on all the services of GTA supplied by it.

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Classification of Services - GTA Services - consignment note ...

Case Laws GST

July 3, 2020

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