If a GTA providing transport services, they can raise two type of invoice . 1)invoice with 0% 2)invoice with GST 12 or 18%
GTA can raise invoice having no GST with a note that tax is payable at the rate 5% under reverse charge mechanism or they can charge 12% GST on their outward invoice. Kindly note that if they charge 12% GST, they have to continue charging GST on all the invoices.
This is CA. Saket Agarwal +91 9619510210
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