GOODS TRANSPORT AGENCY (GTA)
As per notification no 11 and 13 issued on 28.06.17 GTA services are under reverse charge and rate of tax is 5%.
In these notifications GTA is also defined through explanation. GTA means a person who is providing only transportation services nothing else. It means a person who is providing other services like packer and movers, ware housing facility like om logistics will not come in GTA definition. Therefore on such service provider no reverse charge will be applicable and rate of GST tax will be 18 % as per above-mentioned notifications.
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