Exemptions available to GTA as per Notification No. 12/2017 Central Tax (Rate) (Happy GST series – 45) by CA Rajender Arora

Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 (As Amended from Time to Time) provides exemptions to Goods Transport Agency by way of following entries:-

1. ENTRY NO. 18

Services by way of transportation of goods—

1. by road except the services of—
   1. a goods transportation agency;
   2. a courier agency;
2. by inland waterways
3. ENTRY NO. 21
4. agricultural produce;
5. single consignment ≤ 1500; 
6. multiple consignment ≤ 750; 
7. milk, salt and food grain including flour, pulses and rice; 
8. organic manure;
9. newspaper or magazines registered with the Registrar of Newspapers;
10. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
11. defense or military equipments
12. ENTRY NO. 21A

Services provided by a GTA to an unregistered person, including an unregistered casual taxable person, other than the Specified Recipient

4. ENTRY NO. 21B

Below mentioned persons, who are registered only for purpose of TDS & not for making a taxable supplies

(a) a Department or Establishment of the Central Govt or State Govt or UT; or

(b) local authority; or

(c) Governmental agencies,

5. ENTRY NO. 22

Services by way of giving on hire—

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers;

(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or

(b) to a GTA, a means of transportation of goods; or

(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary     school or equivalent.

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