Question ID :
Mr A ( Registered GTA under GST) is providing Goods Transport to XYZ LTD. GST paid by XYZ ltd under RCM. Further Mr B ( Registered GTA under GST) is also providing Goods Transport to XYZ LTD. GST paid by XYZ ltd under RCM. Mr A hires services of Mr B for transportation of goods to XYZ Ltd. 1. Is it exempt as XYZ is paying under RCM.
2. If so, has Mr A to show it an inward exempt supplies in is returns.
Answer ID :
Dec 18, 2018
It is not exempted as XYZ Ltd is paying under RCM. It is exempted because it is specified under notification no.12/2017 central tax (rate) dated 28th June 2017
Sl.no.22. Services by way of giving on hire (b) to a goods transport agency, a means to transportation of goods.
PRASHANTH KATTA on
Dec 19, 2018