NEW CHANGES IN GTA SERVICES IN GST

( GTA / Goods Transport Agency means any person engaged in providing service in

relation to transportation of goods by road and also issues a consignment note, by

whatever name called)

Earlier provisions as effective till 17th July 2022 –

Notification no. 12/2017- Central Tax (Rate) dated 28th June 2017 covers the list of

exempted services. As per sr. no. 21 of the said notification following services provided by

GTA, by way of transport in a goods carriage were exempt under GST –

1. Where consideration charged for goods transportation on a consignment transport in

a single carriage doesn’t exceed INR 1,500; or

2. Where consideration charged for goods transportation for a single consignee doesn’t
exceed INR 750.

Amendment as effective from 18th July 2022 –

Vide notification no. 04/2022- Central Tax (Rate) dated 13th July 2022, both the above

exemptions were omitted. Meaning thereby that, from 18 th July 2022, exemption of single

carriage consignment up to INR 1,500 and/ or single consignee up to INR 750 is

withdrawn.

In nut-shell, from 18th July 2022, any value of supplies by Goods Transport Agency will be

liable for taxation (either under forward charge or under reverse charge under GST)

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