GST on GTA Services | GST on Freight | Complete Masterclass

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We will discuss applicability of GST and availability of ITC on GTA and Freight. Before starting our discussion on Goods Transport Agency (GTA), Let’s first understand that who is a GTA under GST. Well, the answer to this question is given in Para 2 of N/NO. 12/2017 CT(R) and N/NO. 9/2017 IT(R) dated 28/6/2017, and as per the above said notification GTA means any person who provides services in relation to transportation of goods by road and issue consignment note (builty) is a GTA.

After reading the above Para one question must arise in your mind i.e., why it is important to understand that who is a GTA? So, friends it is important to understand because services by way of transportation of goods by road except the services of:-
GTA
COURIER
Are exempt from GST vide (entry no. 18 of E/N 12/2017 CT (R) dated 28/6/2017). So, it is clear that services by way of transportation of goods by road by GTA is taxable in GST

Now there is another exemption to GTA’s vide (entry no. 21 of E/N 12/2017 CT (R) dated 28/6/2017) if GTA provide services of transport in goods carriage of certain category of goods.

Further, if Goods Transport Agency under GST provides services by way of transportation of goods to any unregistered person than the services of GTA are exempt Entry no. 21A of E/N/25/2017 CT (R) dated 28/6/2017.

Rate of Tax for Goods Transport Agency under GST
The Government has prescribed two rate of tax for GTA i.e.
(a) 5% (In case of Reverse Charge)
(b) 12% (In case of Forward Charge)

TDS under GST

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DISCLAIMER ********
This video is for creating awareness about the newly introduced tax reform GST. This video is merely a general guide meant for learning purposes only. All the instructions, references, content or documents are for educational purposes only and do not constitute a legal advice.*******

[cagouravpaliwal]

Well explained, I've searched extensively on YouTube, and I haven't come across a video that addresses my questions so effectively. You've truly resolved all my doubts

[gagansharmaDevelopYourself]

thanks sir, mene bahut se logo ki videos dekhi hai lekin samaj nahi aaya tha, concept clear nahi hua tha. aapki video dekh kar maja aa gaya. ek dum clearity ho gayi hai. aapne ek e-commerce operator ke upper bhi video banayi the. vo bhe bahut achi video hai. mene apne dosto ko share bhe kee, dhanyavaad sir ji

[babupk]

Superb sir . Very good explanation. That index is very useful

[nikhielloya]

Perfect Everything covered in one Thank You !

[riteshbaheti]

I think you are confuse on last one min video or I am confuse about tax payable by GTA if services provided to individuals or huf even though they are registered under GST I think this was the position in service tax and not in GST. Your reply is awaited

[rahulacoustic]

Deep knowledge of GTA concepts, now everything clear about GTA services, Thank you Sir ji♥

[Xoro-rbk]

Wonderful explanation. I was trying to find credible information. Your video nailed it.

[mksharma]

Very good explaining with notification & Entry no

[sunilrajput]

Packers and Movers Service Providers for Used Household Goods... ??

Ye kis categories me hai, & Inka kya slab hai. ?

[niyazkhan]

Thank you sir for the key point I was very confused as I thought I was GTA but Now I know I have to search for gto regarding taxes

[MaheshShinde-yzlu]

Very informative and useful information sir

[shahnawazsiddeqi]

Thanks sir very help full video
Sir ager GTA kisi dusre GTA ko service deta hai to kya service exept ho gi

[khadarmd]

Sir Namaste Ji very very very nice video with full detailed on GTA and what is the concept of Bill of Supply in GST. Thank you very much🌹🌹🌹 🙏🙏🙏

[shalinichalawadi]

Thank you for the valuable information, sir, well explained

[jugalkishore]

Mera product rice husk h...hsn code 1213...Kya GTO se truck hire karke transportation karta hoon to kya freight par gst lagega...
Please suggest...

[georgecherian]

Very Nice Sir 👍👍, I have lot of doubts and problems with GTA Taxation, now you have clear all doubts regarding GTA , this is one of the my Best Video regarding GST
Thank you very much sir

[biswajitranasingh]

Many many thanks for this excellent explanation.
Thank you sir.

[miteshgandhi]

Sir if I am taking service from an individual (Not Registered) truck owner for delivery of agriculture goods, and he has not issued any consignment note, (freight is decided verbally), do I (as a Reg person)need to pay RCM for transport services received.?

[aamitsoni]

Sir, Please clear doubts
Example: Raj Logistics, a GTA, provides transport service to M/s XYZ LTD, a registered dealer. Raj Logistics, asked Manoj Logistics Agency (Who is also Registered GTA) to transport the Goods to M/s. XYZ Ltd. The goods is transported in a single vehicle to XYZ Ltd by Manoj Logistics Agency.

Manoj Logistic Agency raised the invoice to Raj logistics and received the payment from RAJ logistics.

Raj Logistics raised the invoice to XYZ Ltd. Received the payment.

Transport Service Provide by Manoj to xyz on behalf of RAJ logistics.

Question: Who will pay the GST? Tax Liability of Manoj, Raj and XYZ Ltd?

[navinpatel]

Excellent way of explaining... Simply superb