Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

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)

Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE