In case of Goods Transport Agency (GTA) services, tax under CGST Act, 2017 is to be paid under forward charge basis where:

CS Executive · Tax Laws · PYQS · December 2021
In case of Goods Transport Agency (GTA) services, tax under CGST Act, 2017 is to be paid under forward charge basis where:
(A) GST is payable @ 12%
(B) GST is payable @ 5% and a factory registered under Factories Act, 1948 is the recipient of GTA services
(C) GST is payable @ 5% and an unregistered individual customer is the recipient of GTA service
(D) None of the above

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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