Person liable to pay GST on GTA Services
The liability to pay GST devolves on the recipients ( under RCM @ 5%) for supply of services by a goods transport agency (GTA)who has not paid integrated tax at the rate of 12%, in respect of transportation of goods by road, if the recipient belong to the following category:
- Factory registered under the Factories Act 1948,
- A Society Registered under the Societies Registration Act, 1860
- A Co-operative society established under any law.
- A Person registered under CGST, IGST or SGST.
- Any body corporate established by or under any law;
- Any partnership firm
- Any casual taxable person.
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