IF A TRANSPORTER CHOOSE OPTION FOR FORWARD CHARGES IN THAT CASE CAN THEY TAKE THE VEHICLE FROM GTA IF SO THEN WHO WILL PAY THE GST. IN THERE CASE IS GTA TO GTA ALSO EXEMEMPT? PLEASE CLARIFY THE SAME.

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. GTA can choose option of payment of tax under forward charge but there will be no GST on receiving service from another GTA.