{"id":2614,"date":"2019-11-11T14:58:52","date_gmt":"2019-11-11T09:28:52","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2614"},"modified":"2019-11-11T15:06:47","modified_gmt":"2019-11-11T09:36:47","slug":"goods-transport-agency","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/","title":{"rendered":"Goods Transport Agency (GTA)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Transportation plays a vital role in the Indian economy as the arise of any snag in the transportation channel may lead to disruption of the entire supply chain. In India, most of the Goods are transported via Roadways. in this article, we will discuss the concept of the Goods Transport Agency (GTA) and provisions of GST applicable to GTA.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2599 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Goods-Transport-Agency-GTA.png\" alt=\"Goods Transport Agency (GTA)\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Goods-Transport-Agency-GTA.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Goods-Transport-Agency-GTA-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Goods-Transport-Agency-GTA-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#Who_is_the_Goods_Transport_Agency_GTA\" title=\"Who is the Goods Transport Agency (GTA)?\">Who is the Goods Transport Agency (GTA)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#What_is_Consignment_Note\" title=\"What is Consignment Note?\">What is Consignment Note?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#Scope_of_GTA_or_Services_Provided_by_GTA\" title=\"Scope of GTA or Services Provided by GTA\">Scope of GTA or Services Provided by GTA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#Charge_of_Tax\" title=\"Charge of Tax\">Charge of Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#What_are_the_services_specifically_exempted_for_GTA\" title=\"What are the services specifically exempted for GTA?\">What are the services specifically exempted for GTA?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#Registration_Requirements_of_GTA_Under_GST\" title=\"Registration Requirements of GTA Under GST\">Registration Requirements of GTA Under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#Persons_liable_to_pay_GST_under_Reverse_Charge\" title=\"Persons liable to pay GST under Reverse Charge\">Persons liable to pay GST under Reverse Charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#Applicable_Rate_of_GST_on_GTA\" title=\"Applicable Rate of GST on GTA\">Applicable Rate of GST on GTA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#Tax_Invoice_for_GTA\" title=\"Tax Invoice for GTA\">Tax Invoice for GTA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#Place_of_Supply_in_case_of_GTA\" title=\"Place of Supply in case of\u00a0 GTA:\">Place of Supply in case of\u00a0 GTA:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Who_is_the_Goods_Transport_Agency_GTA\"><\/span><strong>Who is the Goods Transport Agency (GTA)?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the<\/span><span style=\"font-weight: 400;\"> notification number 12\/2017- Central Tax (Rate) dated 28 June 2017, Goo<\/span><span style=\"font-weight: 400;\">ds Transport Agency means any person<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">providing service in relation to Goods Transportation by road and<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Issues Consignment Note by whatever name called.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From the above, it can be observed that the issuance of the consignment notes is the essential condition for a supplier to be qualified as a Goods Transport Agency. If the transporter doesn\u2019t issue such a consignment note\/document by whatever name called, the transporter will not come within the ambit of<\/span><span style=\"font-weight: 400;\"> GTA.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Consignment_Note\"><\/span><strong>What is Consignment Note?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Consignment Note is a document issued indicating that the lien (a right to keep the possession of the property of another person) on goods has been transferred to the transporter and the transporter is held responsible till its safe delivery to the consignee (buyer\/receiver). A consignment note is a serially numbered document and contains the following details:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Consignor Name<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Consignee Name<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Registration no of Goods carriage in which goods are transported<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Place of Origin and Destination details.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of Goods\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">GSTIN of the person required to pay tax\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Other details as required under the tax invoice.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Scope_of_GTA_or_Services_Provided_by_GTA\"><\/span><strong>Scope of GTA or Services Provided by GTA<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The words \u2018in relation to\u2019 in the definition of GTA signifies not only the actual transportation of goods but also it extends to various intermediary and ancillary services such as<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Loading\/unloading<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Packing\/unpacking<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Transshipment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Temporary warehousing services provided in the course of transportation.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Charge_of_Tax\"><\/span><strong>Charge of Tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per Entry 18 of Notification no. 12\/2017 dated 28<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> June 2017, services by way of Transportation of goods are exempt except the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">By Road except for the services of a<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Goods Transportation Services (GTA)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Courier Agency<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">By Inland Waterways.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From the above, it is clear that the services by way of transportation of goods by road by GTA are taxable under GST unless or otherwise it is specifically exempted.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_are_the_services_specifically_exempted_for_GTA\"><\/span><strong>What are the services specifically exempted for GTA?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Following services provided by GTA are exempted<\/strong><\/p>\n<p><strong>1. Services by way of Transportation of Goods<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Agriculture Produce<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Goods for which consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed Rs.1,500\/-<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Goods, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs.750\/-<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Food grain including flour, pulses and rice and milk and salt<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">organic manure<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Newspaper or magazines which registered with the Registrar of Newspapers<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Relief materials intended for victims of man-made or natural disasters, calamities, mishap or accidents or<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Defense or military equipment.<\/span><\/li>\n<\/ul>\n<p><strong>2. Services by way of giving on hire<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Services of giving hire to a GTA, a means of Transportation of Goods.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Registration_Requirements_of_GTA_Under_GST\"><\/span><strong>Registration Requirements of GTA Under GST<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per Section 22(1) of the GST act, every person is liable to be registered under the GST Act, if his aggregate turnover in a financial year exceeds the prescribed threshold limit. The threshold limit shall be Rs.40 lakhs in case of Supplier dealing with exclusive supply of goods, and the threshold limit shall be Rs.20 lakhs in any other cases.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, as per Notification no. 5\/2017 dated 19.06.2017 in case of Goods Transport Agency (GTA) engaged exclusively in the supply of GTA services which are liable to GST under <a href=\"https:\/\/aktassociates.com\/blog\/reverse-charge-mechanism-rcm-gst\/\">Reverse Charge mechanism<\/a> are exempted from obtaining Registration Under GST.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, A Goods Transport Agency (GTA) engaged exclusively in the supply of services for which tax shall be paid on reverse charge (by the recipient) is exempted from obtaining registration.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Persons_liable_to_pay_GST_under_Reverse_Charge\"><\/span><strong>Persons liable to pay GST under Reverse Charge<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the notification no: 13\/2017 dated 28.06.2017, the Recipient of service shall be liable to pay GST if GTA has not paid tax at the rate of 12% (CGST 6% + SGST 6%) for providing services in respect of transportation of goods by road to following persons:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Factory registered under the Factories Act, 1948<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Societies that are registered under the Societies Registration Act, 1860 or under any law.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Any cooperative society established under any law<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Persons registered under the <a href=\"https:\/\/aktassociates.com\/blog\/gst-types-igst-cgst-sgst-utgst\/\">CGST Act, SGST Act, IGST Act or UTGST Act<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A body corporate established under any law<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Partnership firm whether registered or not<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Casual Taxable Person<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Applicable_Rate_of_GST_on_GTA\"><\/span><strong>Applicable Rate of GST on GTA<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>GTA Services are Taxable at the following Rates\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">5% (2.5% CGST + 2.5% SGST)- In this case, <a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\">Input Tax Credit (ITC)<\/a> shall not be available to GTA on goods and services used in supplying GTA service.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">12% (6% CGST + 6% SGST)- No restriction on availing ITC on goods and services used in supplying GTA services by GTA.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tax_Invoice_for_GTA\"><\/span><strong>Tax Invoice for GTA<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Following Information\u2019s are required to be disclosed mandatorily in the Tax Invoice issued by a GTA supplying services in relation to transportation of goods in a goods carriage:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name of the Consignor<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name of the Consignee<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Registration number of Goods carriages in which goods are transported<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Goods transported details<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The gross weight of the consignment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of place of Origin<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of place of destination<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">GSTIN of the person required to pay GST (<a href=\"https:\/\/aktassociates.com\/blog\/gst-identification-number\/\">GSTIN<\/a> of the consignor or consignee or GTA as the case may be)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Any other details as required for a tax invoice under Rule 46.\u00a0<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1967 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration.png\" alt=\"Online GST Registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Place_of_Supply_in_case_of_GTA\"><\/span><strong>Place of Supply in case of\u00a0 GTA:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The place of supply of services by way of transportation of goods, including by mail or by courier to-<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Registered Person, shall be the location of such person.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">a person other than a registered person shall be the location at which such goods are handed over for their transportation i.e. the point of origin.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Transportation plays a vital role in the Indian economy as the arise of any snag in the transportation channel may &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Goods Transport Agency (GTA)\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/goods-transport-agency\/#more-2614\">Read more<span class=\"screen-reader-text\">Goods Transport Agency (GTA)<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Know all about Goods Transport Agency (GTA) AKT Associates<\/title>\n<meta name=\"description\" content=\"Goods Transport Agency (GTA) and provisions of GST applicable to GTA. 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