Vehicle hiring Services taken by one GTA from another GTA is exempt from GST

THE AUTHORITY ON ADVANCE RULING
IN KARNATAKA

The Questions and Ruling are as follows :

2. The Applicant is an individual and is not registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question :

I want to be a registered GTA, as per the Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017.Can I hire vehicles to another GTA

Vehicle hiring Services taken by one GTA from another GTA is exempt from GST

RULING

The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the same time subject to the appropriate tax treatments as notified in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017, Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and Notification No.13/2017- Central Tax (Rate) dated 28.06.2017, as amended from time to time.