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The services provided as a GTA are different from the services provided by way of giving vehicles on hire basis to another GTA & hence are independent of each other.

Rate of Tax — The Applicant is an individual and is not registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:

I want to be a registered GTA, as per the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, Can I hire vehicles to another GTA?

Held that :- The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the same time subject to the appropriate tax treatments as notified in Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Notification No.12/2017- Central Tax (Rate) dated 28-06.2017 and Notification No.13/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time. — Saravana Perumal, In Re… [2019] 16 TAXLOK.COM 212 (AAR-Karnataka)