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Dear sir, Plz suggest me A transport service provider can issue other transporter service on gst bill Rcm payable or not

Dear sir, Plz suggest me A transport service provider can issue other transporter service on gst bill Rcm payable or not

Reply—

Following service is exempt under GST 
Services by way of giving on hire— 
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or 
(b) to a Goods transport agency, a means of transportation of goods.

Therefore, GST is not applicable on service provided by one GTA to another. refer S.No.22 of Noti. No.12/2017-CT (Rate) Dated: 28.06.2017.

Posted Date: Dec 10, 2020
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