GST Applicability for GTA and non-GTA

GST application will depend on TWO factors- what is the Service Account Code and what is the GST status of customer paying freight.

Services (Air/Express/Economy/Standard) will be divided between GTA and Non-GTA Service Account Codes (SAC)

·       For GTA products
o   Customer is GST registered
§  Transporter need not pay GST under Reverse Charge Mechanism and rate of GST is 5%
§  This means that in invoice to customer, transporter will only mention GST amount to be paid by customer and not add the same to invoice total
o   Customer is not GST registered
§  Transporter has to take GST below limit certificate from customer
§  Transporter will charge GST of 18% on freight and add to docket total and then to invoice total
·       For Non-GTA products
o   Customer is GST registered
§  Transporter will charge GST of 18% on freight and add to docket total and then to invoice total
o   Customer is not GST registered
§  Transporter has to take GST below limit certificate from customer
§  Transporter will charge GST of 18% on freight and add to docket total and then to invoice total

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