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Posted @ February 19, 2019, 10:23 am under (GST Compliances)

GTA Services

Covered vide Notification 12/2017


  1. Applicable in case of only goods transportation via roads. Services such as loading, unloading, packaging also covered.
  2. Issue of Consignment Note (builty) must. Individual Transporter not covered under GTA services, therefore, having Agency operation must to cover under GTA
  3. RCM applicable when Registered or unregistered GTA provide services to Registered Person
  4. Registered GTA services to an unregistered person is covered under forward charge.
  5. The tax will be paid by the person paying the freight.

Rate of GST:

Forward charge at 5% with no ITC; 12% with ITC

Reverse Charge at 5% with full ITC

Place of Supply:

Supply to Registered party place of supply shall be Address of registered person

Registered GTA to unregistered party place of supply shall be loading point.



Notification: 13/2017


Services from unregistered person Invoicing required to be done by recipient.
Services from Registered Person No Invoicing required
In 3B show under exempted supply 
under GSTR-1 select RCM option while Invoice Booking.

TIME OF SUPPLY: Payment or Invoice whichever is earlier.


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