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

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

[caption id="attachment_86356" align="aligncenter" width="601"] Vehicle hiring Services taken by one GTA from another GTA is exempt from GST[/caption]

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.