GTA under GST
[SAC: 9965] (When: Liability to register in GST? (A. 100%…
GTA under GST
Who is GTA ?
As per CTR N/N 11/2017 - 28.06.17, Clause (ze) ;any person [who ]provides service in relation to # transport of goods by road and issues consignment note #, by whatever name called.
Place of Supply for a GTA (including by mail or courier);(a) receiver is a registered person? then POS = location of such person(b) receiver is a person other than a registered person? then POS = location at which such goods are handed over for their transportation.Hence for GTA;
- POS comes to same state = Charge CGST+SGST in GCN (If 12% FCM Case)
- POS comes to UP and GTA is DL = Charge IGST in GCN (If 12% FCM Case)
As per CTR N/N 11/2017 - 28.06.17, SR. No. 9(iii);
Services of GTA i-r-to transportation of goods (incl. used household goods for personal use), rates of GST to be charged on -
:check:other than Exempt goods
:check:As per CTR N/N 13/17 - 28.06.17 as amended by CTR N/N 20/17 - 22.08.17
:star: Transporting goods (GST paid by GTA) [Case of B2C]
:star: Transporting goods of 7 specified recipients:
1. Factory registered under the Factories Act,1948
2. A society registered under the Societies Registration Act, 1860 or under any other law
3. A co-operative society established under any law
4. A GST registered person.
5. A body corporate established by or under any law
6. A partnership firm whether registered or not (including AOP)
7. Casual taxable person.
What is a consignment note?
- A consignment note is a document issued by a goods transportation agency against the receipt of goods for the purpose of transporting the goods by road in a goods carriage.
- If a consignment note is issued, it means that the lien on the goods has been transferred to the transporter. Now the transporter is responsible for the goods till its safe delivery to the consignee.
- As per GST law analysis, If a consignment note is not issued by the transporter, the service provider will not come within the ambit of goods transport agency.
- A consignment note is serially numbered and contains –
Name of consignor
Name of consignee
Registration number of the goods carriage in which the goods are transported
Details of the goods
Place of origin & destination
Person liable to pay GST – consignor, consignee, or the GTA.
Service in relation to::check: MEANS : transportation service:check: INCLUDES : Any intermediate/ancillary service,
not provided as independent activities but are the means for successful provision of such transportation, like
As per CTR N/N 11/2017 - 28.06.17, SR. No. 11(iii); rate for these services are same i.e. 5% or 12% as the case maybe.
- Loading/ Unloading
- Packing/ [Unpacking]
- Temporary warehousing etc.